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Updated 2025 Tax Year

Perry County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
32.5 mills (3.25%) - varies by location within county due to special districts
1st Due
Oct 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Perry County, Alabama operates on a millage-based property tax system that funds essential local services including education, public safety, infrastructure, and county operations. The county's property tax rate for 2025 is 32.5 mills (3.25%), which translates to $32.50 per $1,000 of assessed value. Property taxes are assessed annually based on the property's fair market value as determined by the county assessor.

It's important to note that actual tax rates can vary by location within Perry County due to special taxing districts, municipal boundaries, and school district overlays. Property owners should verify their specific millage rate based on their exact location, as some areas may have additional assessments for fire districts, drainage districts, or municipal services that can increase the total effective rate.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General FundVariableBasic county operations and services
School DistrictVariablePublic education funding
State TaxVariableAlabama state property tax
Total Base Rate32.5Combined millage for FY 2025
Special DistrictsVariesFire protection, drainage, municipal services

Note: The 32.5 mill rate applies to the base county assessment for fiscal year 2025. Additional millage may apply depending on your property's location within specific taxing districts such as fire districts, school bond areas, or municipal boundaries. Contact the Perry County Revenue Commissioner at the county courthouse for your property's exact millage rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Perry 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 taxes in Perry County are additional assessments that occur when there are changes to a property's value or ownership outside of the regular assessment cycle. Common triggers include new construction, major improvements, change of ownership, or corrections to the original assessment. These taxes are calculated on a pro-rated basis from the date of the change through the end of the current tax year.

For example, if you complete a $50,000 home addition in March and your property is reassessed, you would receive a supplemental tax bill covering the increased assessment from March through September (the remainder of the tax year). The supplemental tax would be calculated as: ($50,000 × assessment ratio) × (32.5 mills) × (7 months ÷ 12 months) = additional tax owed for that year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (Alabama assesses at market value)
  • Less: Homestead Credit (if applicable): -$4,000 to $10,000
  • Net Taxable Value: ~$290,000 to $296,000
  • Annual Tax: $942.50 to $962.00 (32.5 mills)
  • Monthly Escrow: $78.54 to $80.17

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Available Credits (application required): Variable
  • Net Taxable Value: ~$590,000 to $600,000
  • Annual Tax: $1,917.50 to $1,950.00 (32.5 mills)
  • Monthly Escrow: $159.79 to $162.50

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Applicable Credits: Variable
  • Net Taxable Value: ~$990,000 to $1,000,000
  • Annual Tax: $3,217.50 to $3,250.00 (32.5 mills)
  • Monthly Escrow: $268.13 to $270.83

Note: Credits shown require separate applications and are not automatically applied. Actual taxes may vary based on special district assessments.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Perry County require borrowers to maintain an escrow account for property tax payments. The lender collects monthly deposits equal to 1/12th of the annual property tax bill and pays the taxes directly to the county when due. Lenders typically maintain a cushion of 2-3 months in the escrow account to ensure adequate funds are available.

Property taxes in Perry County are due October 1st and become delinquent after December 31st. Lenders usually pay taxes in early October to avoid any late fees. Property owners should receive an annual escrow analysis from their lender showing the previous year's tax payments and any adjustments needed for the coming year. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly, often with the option to pay any shortage over 12 months.

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 Perry County property taxes due for fiscal year 2025? A: Property taxes are due October 1st and become delinquent after December 31st. Penalties and interest begin accruing January 1st, with additional penalties after March 15th.

Q: What tax credits are available and do I need to apply? A: Perry County offers various homestead credits that require separate applications. These are not automatic and must be filed with the county assessor. Contact the Revenue Commissioner's office for available credits and application deadlines.

Q: How does the homestead credit work? A: Alabama's homestead credit typically caps the annual increase in assessed value on your primary residence, rather than reducing the market value. This credit requires an application and only applies to your primary residence - you cannot have homestead credits on multiple properties.

Q: How often are properties reassessed in Perry County? A: Alabama requires property reassessment every four years, though market changes or improvements can trigger interim assessments. The county assessor maintains current market valuations for all properties.

Q: What are the penalties for late payment? A: Interest and penalties begin accruing January 1st for taxes not paid by December 31st. Additional penalties apply after March 15th. Contact the Revenue Commissioner for specific penalty rates and payment arrangements.

Q: Can I pay my property taxes online? A: Yes, Perry County offers online property tax payments beginning October 1st each year. Check the county's official website or contact the Revenue Commissioner's office for the payment portal and accepted methods.

Q: Why might my tax rate be different from the base 32.5 mills? A: Your location within Perry County may include additional special district taxes for services like fire protection, drainage districts, or municipal services. These can add to the base county rate.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the Perry County Board of Equalization within specific timeframes after receiving your assessment notice. Contact the county assessor's office for appeal forms and deadlines.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Sales and Use Tax Rates - Alabama Department of Revenuerevenue.alabama.gov
02
Report on thelegislature.state.al.us
03
Tax Doc
Property Tax Assessment - Alabama Department of Revenuerevenue.alabama.gov
04
County
Tax Collection | Perry County, ALperrycountyal.gov
05
County
Revenue Commissioner | Perry County, ALperrycountyal.gov
06
County
Delinquent Tax - Perry County Clerksperry.countyclerk.us
07
County
Exemptions | Perry County, ALperrycountyal.gov
08
County
Assessment | Perry County, ALperrycountyal.gov
09
Tax Doc
Handbook for Alabama Tax Administrators:legislature.state.al.us
10
County
PERRY COUNTY, MISSISSIPPI SHAD WHITEosa.ms.gov
All sources verified as of 2025 Tax Year

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