ELECTED OFFICIAL:

Don Armstrong, Property Tax Commissioner

ON SITE CONTACTS:

• Lori Riley, Collection Supervisor
• Debbie Smith, Property Tax Administrator
• Lisa Wideman, Chief Appraiser

MAILING ADDRESS:
P. O. Box 1298
Columbiana, AL 35051
TELEPHONE NUMBER: (205) 670-6900
FAX : (205) 670-6908

STREET ADDRESS:
102 Depot Street
Columbiana, AL 35051-4088

PROPERTY TAX IS DUE AND PAYABLE ON OCTOBER 1st, AND IS DELINQUENT THE FOLLOWING JANUARY 1st.

PAYMENTS SHOULD BE MADE PAYABLE TO: DON ARMSTRONG, PROPERTY TAX COMMISSIONER.

BUSINESS OFFICE HOURS 8:00-4:30 p.m. MONDAY - FRIDAY

USEFUL LINKS

IMPORTANT INFORMATION ABOUT THE PROPERTY TAX COLLECTIONS

• Property taxes are due October 1 of each year. Taxes are collected one year in "Arrears" - or as the title of property stood as of October 1 of previous year.
• Courtesy tax notices are usually mailed before October 1 due date. Notices are mailed to the property owner so that all information can be verified.  Owner needs to mail copy of notice to Mortgage Company if they have escrow.  Paid receipts will be mailed upon request if a self-addressed stamped envelope is mailed with payment.  Checks should be made payable to Property Tax Commissioner. Mailing address is Post Office Box 1298, Columbiana, Alabama 35051-4088.  The physical location is 102 Depot Street, Columbiana, Alabama 35051-4088. Office hours are 8:00 a.m. - 4:30 p.m. M-F.
• If you received a tax notice "In Care" of you, the previous owner held title as of October 1 of previous year.  Your name will be listed first on next year's notice.  If you purchased property in the middle of tax year, contact closing attorney as to how your closing was handled and who is responsible for taxes.  Taxes are not pro-rated.  Total amount of taxes must be received before account can be posted.
• Ad Valorem taxes become delinquent January 1.  Interest accrues at 1% per month.  Additional delinquent charges are added after January 1.  If your mortgage company has paid taxes and you receive a delinquent notice.  Contact mortgage company, verify parcel ID number and amounts they show as paid.  Verify with collection office payment being received and posted.
• Refunds - If an overpayment was made the refund is to the original payer of taxes.  Errors in taxes must be corrected through the assessing office. They will contact collection official who will then correct, re-bill and/ or refund.
• Contact the Tax Assessment Office at 670-6900 for information concerning:

  Homestead Exemptions
  Age 65 or Older Exemptions
  Disability Exemptions
  Other Exemptions
  Classifications
  Assessment Amounts
  Improvements on Property

TAX SALE INFORMATION FOR SHELBY COUNTY

• Tax sales are held annually for all unpaid tax properties.
• Properties are advertised in the local newspaper, The Shelby County Reporter, for three weeks prior to the sale date.
• Properties are for sale in front of courthouse in a public outcry auction, usually beginning at 10:00 A.M., on the day specified in the Notice of Sale.  Anyone wishing to purchase must appear in person - and if there are bids property interest goes to the highest bidder.
• In Alabama - purchasers of tax sale properties are only purchasing the Tax interest only - not the property.  Alabama is not a fee simple state.
• The State of Alabama warns:  Buyers Beware on the purchase of tax title.
• At the time of purchase the buyer is given a paid receipt.  After five (5) business days the buyer is issued a certificate of purchase - not a tax deed.
• Purchasers may pay by certified check or cash the day of the sale.
• Any time within the first three (3) years the owners of said property can redeem this property through the Property Tax Commissioner's Office.  The principal, plus interest, at time of redemption is refunded to the purchasers of the tax lien.  The The present rate of interest is 12% per year (1% per month).  The certificate of sale is then null and void.
• A tax deed cannot be issued until three (3) years from the date of the tax sale.  At that time the purchaser must surrender his certificate to the Judge of Probate, who in turn, issues a tax deed.
• Tax properties not purchased are returned to the State of Alabama.  After these are sent to the state - purchasers wishing to buy tax interest at this time must apply to the State Department of Revenue Ad Valorem Tax Division, Post Office Box 327210, Montgomery, Alabama 36132-7210.  The state will notify you of the amount necessary to purchase the tax lien.  The State will only accept certified checks for tax sale purchases.