Washington County is 30 for out in the county and 35 in the city limits of Chatom, Millry and McIntosh.

Property Taxes are due each October 1st and are delinquent after December 31st of the same year. It is your responsibility as a property owner to make sure that your property tax is paid. All unpaid property tax is subject to penalty and interest after the December 31st deadline.

Each taxpayer is required by Alabama Law (Code s40-7-1) to provide a complete list of all property which is owned. The person acquiring property is responsible for reporting to the Revenue Commissioner a complete legal description of the property and should at that time claim any exemptions for which he is eligible. The Revenue Commissioner should be furnished a correct mailing address for all properties. The property owner must report any changes in ownership to the Revenue Commissioner. All assessments and bills are based upon ownership and status as of October 1 each year.

All persons, corporations, partnerships, etc. owning personal property, aircraft, commercial mobile or portable units are subject to ad valorem tax. The property must be listed and assessed in the Revenue Commissioners Office after October 1, but no later than December 31 each year. Failure to make an assessment by the 3rd Monday in January will result in a 10% penalty and fees being added to the tax bill. Shares of stock are reported to the Share Tax Division of the Alabama Department of Revenue in Montgomery and the County Revenue Commissioner is advised of the value. All other personal property is appraised by the County Revenue Commissioner for taxes, based on the cost new and allowance for depreciation due to age. Taxes become due on October 1, the same as ad valorem tax on real property. Delinquent personal property taxes are handled differently, however. Beginning January 1, when the taxes become delinquent, the Revenue Commissioner must proceed to collect the taxes due or sell the property to satisfy the lien. Personal property sold for taxes cannot be redeemed.

Owners of farmland, pasture land or timberland that is producing agricultural products, livestock or wood products for sale to the general public may apply for current use exemption. This exemption allows for property to be assessed at less than market value when used for the purposes specified. Any owner of eligible property must make a formal application to the Revenue Commissioner’s Office if he wishes to claim current use. The current use applications may be obtained from the Revenue Commissioner’s Office at any time of the year, but under the law they must be filed with the Revenue Commissioner’s Office on or after October 1st, but no later than January 1, for that tax year. After current use has been granted, the owner who made application for current use does not have to re-apply for current use for subsequent years. However, if the property changes hands, the new owner will have to file an application for current use or his or her taxes will be based on fair market value rather than current use values. All current use applications are subject to be verified by the County Agent or State Forestry Commission.

Deeds are usually recorded by the property owner, real estate agent, or closing attorney in the Washington County Probate Office records department. If your deed was recorded, you may purchase a copy. For more information you can call the records department of the Washington County Probate Office at 251-847-2201.

CODE – DEED TYPE AND DEFINITION

ADD – ADMINISTRATORS OR ADMINISTRATIX DEED – A PROPERTY SOLD ON THE BEHALF OF A DECEASED PERSON WITH AN ADMINISTRATOR APPOINTED BY THE STATE

ASD – ASSUMPTION DEED MORTGAGED PROPERTY CONVEYED TO ANOTHER PERSON WHICH THE NEW OWNERS ASSUME THE MORTGAGE AND THE MORTGAGE HOLDER AGREES

BTD – BANKRUPTCY TRUST DEED AN INSTRUMENT ISSUED TO A TRUSTEE APPOINTED BY THE BANKRUPTCY COURT TO COLLECT AND DISTRIBUTE FUNDS RELATING TO REAL PROPERTY IN EFFORT TO PAY OFF A DEBT

CCD – CIRCUIT CLERKS DEED A DEED ISSUED BY THE CIRCUIT CLERK IN COMPLIANCE WITH A COURT ORDER

CD – CORRECTION DEED – AN ADDENDUM TO AN EXISTING DEED USED TO CORRECT INFORMATION

ED – EXECUTOR OR EXECUTRIX DEED A DEED ISSUED FOR THE SALE OF PROPERTY ON BEHALF OF A DECEASED PERSON THAT HE/SHE APPOINTED IN A PROBATED WILL TO ADMINISTRATE HIS/HER ESTATE.

FC – FORECLOSURE DEED – AN INSTRUMENT THAT CONVEYS ALL INTEREST IN THE PROPERTY TO THE MORTGAGE HOLDER TO SATISFY A DEBT.

LE – LIFE ESTATE DEED – A DEED IN WHICH THE “LIFE TENANT” NAMED IN THE DEED HAS THE RIGHT TO UNDISTURBED POSSESSION TO THE PROPERTY DURING HIS/HER LIFE.

PCD – PROBATE DEED – A DEED THAT HAS BEEN RECORDED IN PROBATE COURT AND ISSUED BY THAT OFFICE.

QD – QUIT CLAIM DEED – THE GRANTOR RELINQUISHES ANY CLAIM TO HIS/HER RIGHTS TO THE PROPERTY. THIS TYPE OF DEED DOES NOT GUARANTEE THE PROPERTY IS CLEAR OF ANY OTHER CLAIM

SD – SHERIFF’S DEED – ISSUED TO THE BUYER FOR PROPERTY SOLD UNDER COURT ORDER TO PAY OFF A DEBT

TD – TAX DEED – ISSUED BY THE STATE OF ALABAMA FOR PROPERTY PURCHASED FOR UNPAID TAXES AND NOT REDEEMED BY OWNER

TRD – TRUST DEED (OR DEED OF TRUST)- AN INSTRUMENT USED TO SECURE A DEBT FOR THE CREDITOR (USUALLY A MORTGAGE)

VL – VENDORS LIEN DEED- ISSUED BY THE OWNER OF THE PROPERTY TO THE GRANTEE WITH CERTAIN TERMS THAT MUST BE SATISFIED BEFORE A WARRANTY DEED WILL BE ISSUED

WB – WILL BOOK – A RECORD OF DEEDS RECORDED IN THE PROBATE COURT

WD – WARRANTY DEED – A DEED ISSUED WHERE THE GRANTOR IS GUARANTEED TO HAVE CLEAR TITLE TO THE PROPERTY AND A RIGHT TO SELL.

The Alabama Manufactured Home Act (91-694), signed into law July 18,1991, changed the way manufactured homes are treated for tax and revenue purposes in Alabama. Under the Act those manufactured homes located on the owner’s property and not held for rental or lease will be carried on the real property tax rolls in the Revenue Commissioner’s Office. All others must be registered with the License Commissioner’s Office. Proof of ownership, along with a description that includes size, year made, and model of manufactured home should be brought to the Revenue Commissioner’s Office to make an assessment. The owner will receive a decal to display on the right front corner as proof that taxes are paid. Homestead exemption may be claimed if you own the manufactured home and live in it as your principal residence as of October 1 of the year you are applying for. Proof of a title (if 1990 or later model) and that the sales tax has been paid, must be provided at time of assessing. This is also handled in the License Commissioner’s Office.