Revenue Commission

The Baldwin County Revenue Commission manages property assessment, appraisal, property tax collection, exemptions, business personal property, and tax mapping for property in Baldwin County. Property owners can use the office’s official systems to review assessment information, search parcels, estimate taxes, make payments when payment services are available, file required personal property returns, and address valuation or ownership issues. This guide explains which Revenue Commission division handles each task, the key annual deadlines, the information property owners should verify, and common situations that can cause tax bills or property records to appear different from expected.

Revenue Commission Responsibilities

The Baldwin County Revenue Commission oversees several connected functions rather than a single property tax service. Its work includes assessments, collections, appraisals and valuations, personal property, and mapping. Understanding those divisions can save time because a question about an incorrect building description is different from a question about an unpaid tax balance or an exemption.

The Assessment Department handles property assessments and helps property owners claim applicable tax exemptions. The Collections Division collects taxes on real and personal property assessed in Baldwin County. The Appraisal Department determines property values under Alabama Department of Revenue guidelines. The Personal Property Department deals with taxable business personal property, while the Mapping Department maintains tax maps used to identify and locate parcels.

The county also provides online property information and tax-related tools. These systems are useful for checking ownership records, parcel details, values, tax years, balances, and other information before contacting an office about a problem.

Property Search and Tax Records

The county’s official property search system allows users to search Revenue Commission property records. Search options include owner name, PIN, company, parcel, account, subdivision, and address. When searching by owner, the system provides options for matching the last name exactly, finding names that begin with the entered text, or finding names that contain it.

Property owners should pay close attention to the tax year selected in the search system. A record from one tax year may not display the same value, ownership information, or tax details as another year. The county has also advised users that older values may require selecting the corresponding tax year.

Search results can contain information such as:

Property identification information
Account and parcel numbers
Tax year and billing year
Bill number
Total tax
Balance due
Parcel information

The property search is especially useful before filing an appeal, checking an escrow payment, estimating taxes, or reporting a record problem because several Revenue Commission procedures rely on identifiers such as the PPIN or parcel number.

Ownership Changes Can Take Time

A newly purchased property may continue to show the previous owner on a tax bill. Baldwin County explains that Alabama’s property tax year runs from October 1 through September 30 and that property taxes are paid a year in arrears. The tax bill due October 1 must be issued in the name of the owner who was on record on October 1 of the preceding year.

For example, someone who purchases a property in January can receive a tax bill that still lists the prior owner. That does not necessarily mean the deed transfer was ignored. The timing of the tax year and the ownership date used for billing can cause the older name to remain on the bill.

Assessment Records and Property Changes

The Assessment Department is responsible for assessing property and assisting owners with tax exemptions. Property owners are responsible for making sure information recorded with the tax assessment office remains accurate and current.

This responsibility becomes particularly important after buying property or changing the structures located on it. Additions and deletions to property must be recorded by October 1 to be assessed by December 31. Baldwin County also states that an owner who adds to a home or places a new building on the property should notify the Assessing Division by the following December 31 to avoid the 10% penalty provided by law.

Examples of changes that may require attention include a newly constructed building, an addition to an existing structure, or the removal of a building. Owners who notice that a property record shows an incorrect building size, a building that has been removed, or another factual description problem should direct that issue to the Appraisal Department rather than treating it automatically as a tax-payment problem.

Mailing Address Accuracy

Keeping the mailing address current is another significant responsibility. The Revenue Commission warns that failing to report an address change may result in the owner not receiving a tax bill. Courtesy notices are generally mailed before October 1 so owners can verify their property information.

Valuation notices also depend on the address in county records. Baldwin County has advised property owners who did not receive a valuation notice to confirm that the Assessment Department has the correct mailing address. Address changes can be submitted through the county’s available process or handled through the Assessment Department.

Property Appraisals and Valuations

The Revenue Commissioner determines property value using guidelines established by the Alabama Department of Revenue. Property must be valued at a fair and reasonable market value. The county describes this as the value the property would have in an arm’s-length transaction between a willing buyer and a willing seller, with neither party under pressure to complete the transaction.

The Revenue Commission appraises both real property and business personal property annually. Real property includes land and improvements. Business personal property includes movable items used in a business that are not permanently attached to the land.

Appraisals are performed a year in arrears. That means the condition and characteristics of property on October 1 of the preceding year are used for the appraisal year. The county gives the example that a 2026 appraisal is based on the property as it existed on October 1, 2025.

Annual Valuation Notices

Annual valuation notices are generally completed in the spring, and values are posted online for property owners to review. These notices provide an opportunity to inspect the county’s estimated value and identify possible errors before the appeal deadline.

A valuation notice is not a property tax bill. Property owners should not attempt to make a tax payment based solely on a valuation notice. The county sends property tax bills separately in October.

Valuation Versus Tax Rate

The Revenue Commission determines property values, but it does not establish the tax levy that ultimately affects the amount of property tax due. Baldwin County explains that tax levies, or millage rates, are set annually by the County Commission and the municipalities in the county.

A tax amount can therefore change because the market value changes, the applicable levy changes, or both. If both the market value and tax levy remain unchanged, the resulting property tax generally remains unchanged as well.

Property Value Protests

Property owners who disagree with an appraised value can file a written protest with the Baldwin County Board of Equalization. The Appraisals and Valuations information states that a protest must be filed within 30 days of the date on the valuation notice.

For the 2026 valuation cycle described by Baldwin County, the notice date was March 17, 2026, and the final appeal date was April 17, 2026. Protest dates can vary by valuation cycle, so owners should rely on the dates published for the applicable notice rather than assuming the same calendar dates apply every year.

Information Required for a Protest

According to the county’s published protest instructions, a protest must include:

PPIN
Parcel number
Contact phone number
Email address, when available
A written protest filed within the applicable 30-day period
The signature of the property owner or the owner’s representative

Protests cannot be filed by telephone. Revenue Commission staff can answer questions by phone, but a valuation protest itself must be written and signed.

Supporting Evidence

The Board of Equalization bases its decisions on evidence presented during the review and hearing process. Owners are encouraged to submit supporting documentation when filing the protest instead of waiting until later.

Depending on the property and the issue being disputed, useful supporting material can include:

Photographs showing the condition of the property
A recent appraisal
Comparable or recent property sales
Surveys
Documentation showing a specific factual problem
Three years of income and expense information for commercial property
An asset list and depreciation schedule for personal property

If an assessment has doubled, Baldwin County indicates that the issue may involve the assessment and can be raised with the Assessment Department. Factual errors involving such matters as land size, building size, or a removed building can be directed to the Appraisal Department.

Informal Review and Hearings

After supporting information is submitted, a county appraiser may review the material and contact the owner by telephone or email for an informal interview. If the matter remains unresolved, the protest can proceed to an appointment with the Board of Equalization.

Baldwin County states that Board of Equalization appointments cannot be rescheduled. The county has provided a make-up day at the end of the scheduled appointments for the protest cycle described in its published materials. Owners should therefore treat their assigned hearing schedule seriously and provide evidence when the original protest is filed.

Property Tax Due Dates

The Collections Division collects taxes on all real and personal property assessed in Baldwin County. Property taxes are due October 1 each year and become delinquent after December 31.

After December 31, penalties and interest begin accruing. Once taxes are delinquent, the amount shown on an older bill may no longer represent the full amount required. The taxpayer must obtain the updated amount due from the Revenue Commission Collections Division.

Personal and business checks are accepted between October 1 and February 28 under the county’s published collection rules. Taxpayers using another payment method should review the applicable county instructions before submitting payment.

Mortgage and Escrow Payments

Tax bills are not mailed to mortgage companies. A property owner whose taxes are supposed to be paid through a mortgage company remains responsible for confirming that the mortgage company actually submitted the payment.

The Collections Division provides an EscrowCheck tool for checking real-time tax payment status associated with banks, mortgage companies, and other lenders. Baldwin County advises taxpayers to use this tool before paying again or contacting the office about an escrow payment. For the EscrowCheck search, the item number is the parcel number without dashes.

This distinction can help prevent duplicate payments. A mortgage escrow arrangement does not by itself establish that the county has received the tax payment.

Ways to Pay Property Taxes

The county lists payment in person, online payment or payment-status checking, payment by mail with a check, and payment by phone. The official property tax payment options page provides the applicable payment rules and fees.

For mailed payments, the envelope must be postmarked by December 31 to avoid a penalty.

Card and Electronic Check Fees

Credit and debit card transactions are subject to a 2.75% convenience fee with no minimum, plus a $0.30 transaction fee. Baldwin County states that the Revenue Commission does not receive any portion of this convenience fee; it goes to the online payment processor.

An electronic check, or eCheck, can be used online between October 1 and February 28 for a flat $1.50 transaction fee. Because the allowable dates and fees differ by payment method, taxpayers should verify the method they plan to use before attempting a transaction.

Homestead and Other Exemptions

Baldwin County provides several property tax exemption categories. The Revenue Commission exemption rules explain eligibility and documentation requirements.

Homestead exemptions apply to a primary residence. An applicant cannot claim a homestead exemption on another home elsewhere at the same time.

Regular Homestead

The regular H-1 homestead exemption applies to qualifying homeowners under age 65. A copy of an Alabama driver’s license is required. The residence must be occupied by a person whose name appears on the deed, and the person must live in the house on October 1 of the year for which the exemption is claimed.

The H-1 claim or validation is filed once, before December 31 of the year the property is purchased. Baldwin County states that this exemption can reduce taxes by up to $45.

Exemptions at Age 65

Property owners who reach age 65 should contact the Revenue Commission to determine which exemption category may apply. Baldwin County lists several categories based partly on income.

H-2: Applies when combined taxpayer and spouse adjusted gross income is $12,000 or less on the most recent state income tax return or supported by other appropriate evidence. This category also applies to a taxpayer who is legally blind at 20/200. Annual signature validation is required.

H-3: Applies when combined taxpayer and spouse taxable income according to the federal income tax return is $12,000 or less. It also applies to taxpayers retired because of permanent and total disability, regardless of age. Annual signature validation is required, and the property is totally exempt from taxes under this category.

H-4: Applies when combined adjusted gross income is greater than $12,000 on the most recent state income tax return. The exemption generally requires a one-time claim or validation unless the taxpayer’s income status changes.

Second Homes and Rentals

A second home can qualify for Class III treatment but does not qualify for a homestead exemption. Baldwin County states that Class III property is assessed at 10%, while rental property is considered income-producing property and carries a 20% assessment rate.

The county’s tax calculator instructions also state that if property is rented even one day during the year, it is considered rental property for the entire year.

Disability and Blind Exemptions

A disability exemption requires an Alabama driver’s license and evidence supporting the homeowner’s disability status. Baldwin County requires at least two medical documents explaining the nature of the disability or a copy of the original award letter from Social Security or the Veterans Administration. The documentation must state the month and year the disability began, and annual signature validation is required.

For the partial blind exemption, one letter from a licensed ophthalmologist or optometrist is required. The letter must document vision of 20/200 or less in the better eye with correcting glasses under the standard cited by the county.

Current Use Assessment

Owners of at least five acres of qualifying farmland, pastureland, or timberland producing agricultural products, livestock, or wood products may apply for current use treatment. This allows qualifying property to be assessed at less than market value when it is used solely for the specified purposes.

The owner must file a formal application with the Revenue Commissioner’s Office no later than December 31 for the current use treatment to apply in the following tax year. Once approved, the owner does not need to reapply every year.

A new application is required after ownership is transferred or when the name on the deed or will changes. This requirement can be easy to overlook when property that already receives current use treatment changes hands.

Business Personal Property

The Personal Property Department appraises and assesses taxable personal property and assists with collection of the resulting taxes. Personal property generally means movable property used in a business that is not permanently attached to land.

Furniture, fixtures, and equipment used in a business must be listed and assessed with the Revenue Commissioner after October 1 and no later than December 31 each year.

Under the county’s published requirements, Personal Property Renditions must be filed electronically through the county system when the filer:

Is engaged in leasing personal property
Has $10,000 or more in assets
Is filing as a professional

Other filing methods described by the county include downloading the Personal Property Return Form and sending it by email or printing the form and mailing it to the Personal Property Department. The county’s Revenue Commission forms page includes the Personal Property Return Form along with current use, exemption, millage-rate, rental-property, disability, and related forms.

The county advises taxpayers to file by the end of the year to avoid penalties and interest. It also states that failure to file a Business Personal Property Return by the third Monday in January results in a 10% penalty and fees being added to the tax bill.

Personal property tax notices are sent before October 1. The taxes are due October 1 and become delinquent after December 31, following the same general annual property tax schedule.

Tax Maps and Parcel Changes

The Revenue Commission Mapping Department maintains tax maps that meet Alabama Department of Revenue Property Tax Division specifications. These maps support parcel identification, parcel location, assessment administration, and updates involving boundaries and other physical property characteristics.

Mapping records are updated a year in arrears. The county explains that property is mapped according to its status on October 1 of the preceding year. As a result, a deed recorded after October 1 may not appear in the map viewer until after October 1 of the following year.

This timing can explain why a recently recorded deed or boundary change does not immediately appear on a tax map. The county also cautions that legal descriptions and maps displayed through Revenue Commission systems are intended only for property tax purposes.

Estimating Property Taxes

The county’s Property Tax Calculator can estimate taxes using the tax district, property classification, appraised value, and applicable homestead exemption.

The correct tax district can be determined by searching the property through the county property search system. The appraised value should come from the Revenue Commission’s property information rather than an unrelated estimate of market value.

Property Classifications

The calculator identifies Class III property as including an owner-occupied homestead, a second home that is not rented, and qualifying current-use row crop, pasture, or timberland. Class II includes rental property, vacant land, and property that is not assessed under the Class III categories described by the county.

Only Class III property is eligible for homestead exemptions. The calculator produces an estimated tax rather than replacing the official property tax bill or Revenue Commission assessment record.

Revenue Commission Office Locations

Revenue Commission offices operate Monday through Friday from 8:00 a.m. to 4:30 p.m. Baldwin County specifically states that the physical office addresses below should not be used as mailing addresses.

Bay Minette Main Office
1705 U.S. Hwy 31 S.
Bay Minette, AL 36507
251-937-0245
Foley Satellite Courthouse
201 E. Section Avenue
Foley, AL 36535
251-972-6819
Fairhope Satellite Courthouse
1100 Fairhope Avenue
Fairhope, AL 36532
251-990-4627
Robertsdale Central Annex
22251 Palmer Street
Robertsdale, AL 36567
251-972-6819
Baldwin County Board of Equalization
P.O. Box 1389
Bay Minette, AL 36507
251-937-0245
Personal Property Department
P.O. Box 639
Bay Minette, AL 36507
251-937-0245

Revenue Commission FAQs

How often is Baldwin County real estate reappraised?

Alabama law requires real estate in Baldwin County to be reviewed and updated when necessary at least once every four years. A countywide revaluation can occur sooner if property values are found to be unequal and the Alabama Department of Revenue or a federal court requires another review. The goal is to keep taxable property values reasonably consistent by valuing properties as of the same general valuation period.

Which sales can affect a 2026 appraised value?

For the 2026 valuation cycle, Baldwin County states that appraised values are based on relevant neighborhood sales during the October 1, 2024, through September 30, 2025 valuation period. Sales or listing information outside that period generally cannot be considered for that valuation cycle. Property owners reviewing comparable sales for a protest should therefore pay close attention to both the location and the sale date. Current details are published on the county's Revenue Commission FAQ page.

Why might I receive no annual valuation notice?

Baldwin County states that valuation notices are mailed to property owners except those whose property is totally exempt from taxes. If you expected a notice but did not receive one, you can still review the property's valuation through the county's official online records. This is particularly useful during the protest period because not receiving a mailed notice does not eliminate the need to follow the applicable appeal deadline.

Can a protest be filed online instead of by mail?

Yes. During the designated protest period, Baldwin County provides protest forms that may be submitted online or downloaded for filing. The county also allows completed protests to be submitted by email or mail. Regardless of the filing method, the protest must be in writing, signed by the property owner or an authorized representative, and submitted by the deadline for that valuation cycle.