Jefferson County property taxes are due Oct. 1 and delinquent Jan. 1. Birmingham homes pay 72.5 mills on the Jefferson side. Tax Collector: 205-325-5500.
Last checked Oct. 17, 2026. Updated each year. Rates come from the Alabama Department of Revenue’s 2025 millage table (PDF); dates and contacts from Jefferson County.
Birmingham homeowners get one property tax bill that covers the state, the county, the schools and the City of Birmingham. Taxes are due Oct. 1, and unpaid bills become delinquent on Jan. 1, according to the county’s Tax Collector FAQ. Most of Birmingham is in Jefferson County; a small part of the city is in Shelby County and is billed there (see below).
Who to call
- Paying your bill, receipts, delinquent taxes: Jefferson County Tax Collector, Birmingham office, 205-325-5500; Bessemer office, 205-481-4131 (county directory)
- Homestead, senior and disability exemptions: Jefferson County Tax Assessor, Birmingham office, 205-325-5505; Bessemer office, 205-481-4126
- Appeals of value (protests): Board of Equalization, 716 Richard Arrington Jr. Blvd. N., Suite A500, 205-325-5566; Bessemer office, 205-481-4120
- Look up your parcel and value: the county’s Citizen Access Portal
How the bill is worked out
Alabama taxes property on a share of its value. An owner-occupied home is Class III property, assessed at 10% of its appraised value, according to the Alabama Department of Revenue. The millage rate is then applied to that assessed value. One mill is $1 of tax for every $1,000 of assessed value.
Before exemptions, a home appraised at $200,000 is assessed at $20,000. At 72.5 mills, that is $1,450 a year. The state’s table also lists a $5 storm water fee on Class III property in Jefferson County.
Birmingham’s millage rates
These are the levies on the state’s October 2025 table for a home inside Birmingham on the Jefferson County side, which falls in the Birmingham school districts (30 to 39, 43, 54, 63 and 65 on the state’s table).
| Taxing body | Mills |
|---|---|
| State of Alabama (public school 3.0, soldier 1.0, general fund 2.5) | 6.5 |
| Jefferson County (general fund 5.6, road 2.1, bridge 5.1, sewer 0.7) | 13.5 |
| Schools (countywide 8.2, Birmingham district 15.8) | 24.0 |
| City of Birmingham (includes 9.8 mills for education) | 28.5 |
| Total | 72.5 |
The rates in a chart
For comparison, the same table lists city levies of 31.7 mills in Homewood, about five miles south; 46.7 in Mountain Brook; and 49.3 in Vestavia Hills. Those cities also carry different school district rates, so compare whole bills, not just the city line.
Due dates and late payment
- Oct. 1: taxes for the year are due.
- Dec. 31: the last day to pay before the bill is delinquent.
- Jan. 1: unpaid taxes are delinquent, and the county charges 12% simple interest.
- Before the tax sale: the county says names of delinquent owners are published in the newspaper four times, then tax certificates on delinquent properties are auctioned to the highest bidder. An owner can redeem a property sold for taxes starting about 30 days after the sale.
If your mortgage company pays from escrow, check your loan statement before you pay a second time.
Homestead exemptions
A homestead is a single-family home the owner lives in as a primary residence on the first day of the tax year, on up to 160 acres, according to the state’s homestead exemption page. The regular exemption for owners under 65 covers up to $4,000 of assessed value on state taxes and $2,000 on county taxes. Owners 65 and older, owners who are permanently and totally disabled and owners who are blind can qualify for larger exemptions, some with income limits.
Exemptions are not automatic. Bring your deed or proof of ownership to any Tax Assessor office; the owner who lives in the home signs for it. Jefferson County says exemptions must be claimed by Dec. 31 for the next tax year. For the senior or disability exemption, bring proof of age and your latest federal and state income tax returns between Oct. 1 and Dec. 31. A disability claim needs two proofs of disability, such as a doctor’s letter or a Social Security letter.
How to appeal your value
The appeal is called a protest, and it goes to the Jefferson County Board of Equalization. The board sets a protest window each year after valuation notices go out. In 2026 it ran from May 26 to June 24, and it is now closed. Protest forms for real property, vehicles and redemptions are on the board’s protest information page.
The Shelby County side of Birmingham
Homes in the part of Birmingham that lies in Shelby County are billed by the Shelby County Property Tax Commissioner. The state’s October 2025 table lists 6.5 state mills, 7.5 county mills, 16 school mills for district 2 inside Birmingham and 36.2 city mills (7.7 of them for education), 66.2 mills in all.
What this means for you
- Pay by Dec. 31 to avoid 12% interest.
- Bought a home this year? File for a homestead exemption by Dec. 31.
- Watch the mail in spring for your valuation notice and the protest window.
Related: moving to Birmingham, Birmingham home prices and who to call at City Hall.
Frequently asked questions
When are Jefferson County property taxes due?
Alabama property taxes are due Oct. 1 each year. Jefferson County says unpaid taxes become delinquent on Jan. 1 and charges 12% simple interest.
What is the property tax rate in Birmingham?
On the Jefferson County side, the state’s October 2025 table lists 6.5 state mills, 13.5 county mills, 24 school mills and 28.5 city mills, 72.5 mills in all.
How much is property tax on a $200,000 home in Birmingham?
Before exemptions, a $200,000 owner-occupied home is assessed at 10%, or $20,000. At 72.5 mills that is $1,450 a year; a homestead exemption lowers it.
When is the homestead exemption deadline in Jefferson County?
Jefferson County says exemptions must be claimed by Dec. 31 for the next tax year. Bring your deed or proof of ownership to any Tax Assessor office.
How do I appeal my property value in Jefferson County?
File a protest with the Jefferson County Board of Equalization during its annual protest period. In 2026 it ran from May 26 to June 24; the Birmingham office is at 205-325-5566.
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