- Assessor site
- https://www.lawrencecountyrevenue.com/#/ ↗
- Search by
- property records via the county portal
- Reassessment cycle
- 67 county offices (consolidated REVENUE COMMISSIONERS in most; a minority of counties split Tax Assessor/Tax Collector offices, incl. Jefferson with its Bessemer Division; Shelby's PROPERTY TAX COMMISSIONER) under ADOR oversight. Amendment 373 classes on fair market value: utilities 30% / everything-else-incl.-commercial 20% / ag-forest-historic-and-OWNER-OCCUPIED-residential 10% / personal vehicles 15% — commercial pays DOUBLE owner-occupied per dollar, under the nation's lowest millage (state rate capped at 6.5 mills). ANNUAL, October 1 lien.
- Reassessment trigger
- Annual as of October 1 — now filtered through the NEW 7% CAP (HB73/Act 2024-344): Class II AND Class III taxable assessed value rises at most 7%/year from the Oct 2024 base, RESETTING on sale (but NOT family/nominal/inheritance transfers — and an ENTITY deal that never touches the deed keeps the cap), classification change, TIF, or significant improvement. Automatic, no application; SUNSETS after the fiscal year beginning Oct 1, 2027.
- Personal & intangible property
- Business personal property taxed at 20% — returns filed with the county office OCTOBER 1 - DECEMBER 31. The exemption list is the story: INVENTORY, raw materials, finished goods, and pollution-control equipment are exempt — and the first $100,000 of market value is exempt from the state levy with NO return required below that threshold (Act 2025-344, up from $40,000, eff. Oct 1, 2025; localities may opt in). The 7% cap does not cover personal property.
- CRE forecasting note
- Structural pitch: 20% class ratio under America's lowest rates, inventory exempt, and cap-reset rules that reward entity-level structuring — underwrite acquisitions at TRUE assessed value (the state's own page warns buyers the seller's capped taxes vanish at closing). Compliance is filing-shaped: buyers SELF-ASSESS at the county office Oct 1-Dec 31 (10% penalty after the third Monday in January); BPP the same window; current use (no acreage minimum; extra documentation possible on ≤5-acre parcels) by Jan 1. Appeals: notices arrive ONLY on increases — watch every county's season (Mar-Aug) regardless; Board of Equalization within 30 DAYS of the notice; circuit court within 30 days of the BOE, with taxes PAID BY DEC 31 or a DOUBLE bond to keep the courthouse door open. Cap sunset (FY 2027+) is the live watch item.
- Residential note
- Owner-occupied homes ride the 10% Class III ratio, and exemptions stack — but every one must be CLAIMED at the county office by December 31: the regular homestead; age 65+ (state portion exempt, income-tiered county amounts, including a $5,000 county exemption under $12,000 AGI); totally disabled (ALL property tax exempt, no income limit, two proofs); blind (state portion). Age/disability exemptions require an ANNUAL reclaim — the county mails a form, but the responsibility is yours. To contest a value: written protest to the Board of Equalization within 30 days of your notice; pay by December 31 to keep every option open.
SPLIT RATE — Amendment 373 classes: commercial at 20% pays DOUBLE owner-occupied's 10% per dollar of value; utilities 30%.
CAP RESET ON TRANSFER — The new 7% cap resets to true assessed value on sale — EXCEPT family/nominal/inheritance transfers, and entity-continuity (LLC) deals preserve it. Buyers: never underwrite the seller's taxes.
APPEAL DEADLINE — 30 days from a notice that only arrives on INCREASES; circuit court requires paying by Dec 31 or bonding DOUBLE the tax.
FILING REQUIRED RELIEF — Buyers must SELF-ASSESS Oct 1-Dec 31 (10% penalty later); every exemption is claimed by Dec 31 with ANNUAL reclaim for age/disability; BPP returns Oct 1-Dec 31; current use by Dec 31.
REFORM IN FLIGHT — The 7% cap (Act 2024-344) sunsets after the fiscal year beginning October 1, 2027 — extension or expiry is an open question.
STATE ASSESSED — Public utilities and railroads are valued by the state, not the county, not the county (Class I, 30%).
Note: The Lawrence County Revenue Commissioner in Moulton handle values here — annually, as of October 1. Search records or reach the office at its site. If a valuation notice arrives (they're sent only when values rise), a written protest to the Board of Equalization is due within 30 days. New owners: Alabama asks YOU to assess the property at this office between October 1 and December 31 — and to claim any exemptions while you're there. Businesses: personal-property returns run the same October-December window; inventory is exempt.
Primary sources: ADOR official pages (Amendment 373 incentives; the 7% Cap page for Act 2024-344 + rule 810-4-1-.28; County Offices directory, all 67 fetched); Jackson/Calhoun/Conecuh/St. Clair/Coosa/Marshall county official pages; Ala. Code 40-7-1, 40-8-1, 40-3-20 to -25 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.