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Updated 2025 Tax Year

Lowndes County
Property Tax Guide

Everything you need to know about property taxes in Lowndes County, AL. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
32.5 mills ($32.50 per $1,000 assessed value), varies by district and municipality
1st Due
Oct 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Lowndes County, Alabama operates under a property tax system that serves as a primary funding source for essential local services including education, public safety, infrastructure maintenance, and county operations. The county assesses property taxes based on a millage rate system, where one mill equals $1 for every $1,000 of assessed value. For the current tax year, Lowndes County has established a rate of 32.5 mills, though property owners should verify current rates as they are subject to annual changes by the county commission and Alabama Department of Revenue.

Property tax rates in Lowndes County vary by location within the county due to special taxing districts, municipal boundaries, and school district overlays. Rural properties may have different effective rates compared to those within incorporated areas, and additional assessments for school bonds or special improvement districts can affect your total tax burden. The Alabama property tax system generally results in relatively low effective tax rates compared to national averages, with the state's assessment methodology contributing to this overall affordability for homeowners.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General15.0Basic county operations, services, infrastructure
County School12.5Lowndes County Board of Education funding
Special Districts3.0-8.0Varies by location - fire districts, road districts
Municipal2.0-6.0City taxes (if applicable to property location)
Total Base Rate32.5Standard county rate for FY 2025

Note: These rates apply to the 2025 levy year and are subject to change. Properties located in different areas of Lowndes County may have varying total rates due to special taxing districts, municipal boundaries, and voter-approved bond issues. Contact the Lowndes County Revenue Commissioner at (334) 548-2331 for location-specific rate information.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lowndes County, property taxes are due in two installments:

First Installment
Oct 1
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Lowndes County are triggered by significant changes to property ownership or improvements that occur after the annual assessment date but before the end of the tax year. The most common triggers include property sales that result in reassessment to current market value, completion of new construction projects, major renovations that increase property value, or the removal of previously granted tax credits or exemptions.

When supplemental taxes are assessed, they are calculated based on the difference between the old assessed value and the new assessed value, prorated for the portion of the tax year remaining after the change occurred. For example, if a property sells in January and is reassessed from $150,000 to $200,000, the supplemental tax would be calculated on the $50,000 difference for the remaining months of the tax year. Property owners typically receive supplemental tax bills within 60-90 days of the triggering event and must pay within 10 days of the price quote date to avoid penalties.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (10% assessment ratio): $30,000
  • Less: Homestead Credit (if applicable): -$1,200
  • Net Taxable Value: $28,800
  • Annual Tax (32.5 mills): $936
  • Monthly Payment: $78

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (10% assessment ratio): $60,000
  • Less: Homestead Credit (if applicable): -$1,200
  • Net Taxable Value: $58,800
  • Annual Tax (32.5 mills): $1,911
  • Monthly Payment: $159

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (10% assessment ratio): $100,000
  • Less: Homestead Credit (if applicable): -$1,200
  • Net Taxable Value: $98,800
  • Annual Tax (32.5 mills): $3,211
  • Monthly Payment: $268

Note: Homestead and other tax credits require annual application and are not automatically applied. Credits reduce your tax bill, while exemptions reduce assessed value. Contact the Lowndes County Revenue Commissioner to apply for available credits.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lowndes County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders mandate escrow regardless of down payment amount. Your lender collects approximately 1/12 of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into a dedicated escrow account. The lender then pays your property taxes directly to Lowndes County when they become due, typically around April 15th for real estate taxes.

Lenders must provide annual escrow statements showing all deposits, payments, and account balances, and they may adjust your monthly escrow payment based on actual tax bills and account shortages or surpluses. Property owners remain responsible for verifying that payments are made timely and for the correct amounts. If you pay off your mortgage or qualify to remove escrow, you'll need to budget independently for property tax payments and ensure they're paid by the April 15th deadline to avoid penalties and potential tax lien procedures.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Lowndes County? A: Real estate property taxes are due April 15th annually for the current fiscal year. Personal property taxes are due December 31st each year. Late payments incur penalties and interest charges.

Q: What tax credits are available and how do I apply? A: The primary credit available is the Homestead Credit for owner-occupied primary residences. This credit requires annual application with the Lowndes County Revenue Commissioner's office and must be filed by December 31st to apply to the following year's taxes.

Q: How does the Homestead Credit work? A: The Homestead Credit provides a tax credit (reduction in tax owed) rather than an exemption from assessed value. It limits assessment increases on your primary residence and must be applied for annually - it is not automatic and requires proving residency.

Q: How often are properties reassessed? A: Alabama law requires property reappraisal every four years, though market changes and property improvements can trigger individual reassessments. The most recent countywide reappraisal was completed according to the state schedule.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments to the Lowndes County Board of Equalization within 30 days of receiving their assessment notice. Appeals require supporting documentation such as recent appraisals or comparable sales data.

Q: What happens if I pay my taxes late? A: Late payments incur immediate penalties and monthly interest charges. Properties with delinquent taxes may be subject to tax lien sales, and delinquent personal property can result in additional collection actions.

Q: Can I pay property taxes online? A: Contact the Lowndes County Revenue Commissioner's office at (334) 548-2331 to inquire about online payment options and accepted payment methods. Many Alabama counties now offer online payment portals.

Q: Do special districts affect my tax rate? A: Yes, properties located in fire districts, road maintenance districts, or incorporated municipalities may have additional millage rates beyond the base county rate of 32.5 mills. Your exact location determines your total effective rate.

Q: What if I receive a supplemental tax bill? A: Supplemental bills result from property changes during the tax year, such as sales or completed construction. These must be paid within 10 days of the price quote date. Contact the Revenue Commissioner if you believe the supplemental assessment is incorrect.

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