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Property Tax

All non-exempt commercial and industrial property in Montgomery is classified and assessed at 20% of fair and reasonable market value.

Rate per $100 of assessed value
City of Montgomery $1.25
Montgomery County $1.75*
State of Alabama $0.65**
Total $3.65

*$1.00 designated for education
**$0.30 designated for education

Qualifying projects are eligible for an abatement of up to 10 years from property taxes levied for non-educational purposes. A project can request an abatement extension for years 11 – 20. The availability of all abatements is determined by the results of an economic impact analysis.

Alabama does not levy a property tax on inventory of goods, wares, and merchandise that is offered for sale. Inventory that is used for lease or rental purposes is subject to property tax.

All equipment, facilities or materials constructed or acquired primarily for the control, reduction or elimination of air or water pollution are exempt from property tax.

Statutory, Job Creation and Capital Investment Requirements

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