Alabama Current Use Valuation (Farm and Timberland)

Alabama property-tax program that values Class III agricultural and forest land at its current use value instead of market value, lowering property taxes. Landowners apply once with the county assessing official. Converting the land to a non-qualifying use triggers a rollback of three years of taxes.

• Class III property (agricultural, forest, residential, historic) in qualifying agricultural or forest use.

• Aerial photographs may be required for forest property; parcels of five acres or less may need an AFC site management plan.

Rollback of taxes for the three years preceding a conversion to non-qualifying use, including conversions within two years after a sale.

Published amounts: Property valued at current use value instead of market value (per-acre values by soil group in the annual ALDOR CU directive).

Apply with the county assessing official between October 1 and January 1 using the ALDOR Current Use Application Form.

Deadline text on the page: Taxpayers interested in obtaining current use valuation must make an application with the county assessing official between October 1 and January 1 of any given year.