Jefferson County property taxes are due Oct. 1 and delinquent after Dec. 31. How bills are figured, homestead exemptions and appeals. 205-325-5500.

Last checked Oct. 17, 2026. Facts on this page come from the Jefferson County Tax Collector, the county Board of Equalization and the Alabama Department of Revenue.

Homewood property owners pay one bill a year, collected by the Jefferson County Tax Collector for the state, the county, the city and the schools. Bills for 2026 became due Oct. 1 and are delinquent after Dec. 31.

Who to call

  • Paying your bill: Jefferson County Tax Collector, Birmingham office, 205-325-5500; Bessemer Division, 205-481-4131
  • Pay or look up a bill online: the county’s property tax portal
  • Appealing your value: Board of Equalization, Birmingham, 205-325-5566; Bessemer, 205-481-4120
  • Courthouse address: 716 Richard Arrington Jr. Blvd. N., Birmingham, AL 35203

Key dates

What When
Bills due Oct. 1
Last day to pay without penalty Dec. 31
Delinquent Jan. 1
Board of Equalization protest period (2026) May 26 to June 24

Homewood is in the county’s Birmingham Division, so the Birmingham office numbers above are the ones to use. The Tax Collector is J.T. Smallwood.

How your bill is figured

Alabama taxes property on a share of its value, then applies a rate in mills. A mill is one-tenth of a cent. The Department of Revenue gives this worked example for an owner-occupied home:

Step Example
Appraised value $100,000
Assessment rate for a home you live in 10%
Assessed value $10,000
Times a 32.5-mill county rate $325

Your bill adds the levies for every body that taxes your property: the state, Jefferson County, the City of Homewood and the school levies. The bill lists each one, and the county portal shows the breakdown for any parcel.

The 7% cap

A 2024 state law, HB73 (Act 2024-344), limits how fast the taxable assessed value of homes and commercial property can rise: no more than 7% a year, starting with bills collected from Oct. 1, 2025. The cap comes off and the property is reassessed at full value when it is sold (other than between family members for little or nothing, or on the owner’s death), when its class changes or when something new is built on it, such as a house or a pool.

Homestead exemptions

A homestead is a single-family home you own and live in as your main home on the first day of the tax year, with up to 160 acres, the Department of Revenue says. Owners who are 65 or older, permanently and totally disabled, or blind are exempt from the state portion of the tax; county and city taxes may still be due. Apply in person through the county; the state’s county offices page lists the Jefferson County assessor’s contacts.

How to appeal your value

The Board of Equalization mails a valuation notice each spring. If you think the market value is wrong, file a protest during the protest period; in 2026 it ran May 26 to June 24, and protests were filed through the county’s Citizens Access Portal. The board’s page has the protest forms for real property, vehicles and redemptions. Call 205-325-5566 for the Birmingham office.

Sales tax: the other half of the picture

Sales tax pays for much of what the city does. In its budget materials the city said each dollar spent in Homewood carries 10 cents in sales tax, split as below, and that each city penny was expected to raise about $11.57 million in fiscal 2027.

Bar chart: of Homewood's 10-cent sales tax, 4 cents go to the State of Alabama, 2 cents to Jefferson County, 1 cent to the Homewood Board of Education, a quarter cent to city capital projects and 2.75 cents to other city needs

Source: City of Homewood, “2027 Budget: Where Does the Money Come From?”. The City Council approved the fiscal 2027 budget on Sept. 28; the General Fund is about $77 million.

New to town? Our moving to Homewood guide lists the other offices to call.

Frequently asked questions

When are Jefferson County, Alabama property taxes due?

Property taxes are due Oct. 1 and become delinquent after Dec. 31 each year, according to the Jefferson County Tax Collector and the Alabama Department of Revenue.

How is my Alabama property tax bill figured?

Owner-occupied homes are assessed at 10% of appraised value, and the assessed value is multiplied by the millage rate. The state’s example: a $100,000 home has a $10,000 assessed value.

How do I appeal my property value in Jefferson County?

File a protest with the Jefferson County Board of Equalization during its protest period. In 2026 the period ran May 26 to June 24. The Birmingham office is at 205-325-5566.

Do seniors pay property tax in Alabama?

Homeowners 65 or older, or permanently and totally disabled, or blind, are exempt from the state portion of property tax, the Department of Revenue says. County and city taxes may still be due.

Can my Alabama property tax assessment go up more than 7%?

For homes and commercial property, a 2024 state law caps the yearly increase in taxable assessed value at 7%, starting with bills due Oct. 1, 2025. A sale or new construction resets it.