All historic buildings and sites, regardless of use, are assessed as Class III property in the state of Alabama. The Class III assessment rate is 10 percent. Historic buildings and sites are defined as buildings or structures i) determined eligible by the State Historic Preservation Officer for listing in the National Register of Historic Places; or ii) located in a registered historic district and certified by the United States Secretary of the Interior as being of historic significance to the district. Owners must inform the revenue commissioner that their building is historic. (Code of Alabama Section 40-8-1)
Use this form to request a review to determine if a property is eligible for the Ad Valorem tax reduction. Based on the information submitted, the AHC will verify if a property is listed in or eligible for the National Register. To be considered eligible, a property must meet National Register Criteria for Evaluation, which considers age, integrity, and significance. Note: determination that a property is eligible for listing in the NRHP as part of the Ad Valorem Assessment process is not the same as it being formally listed in the NRHP.
The Alabama Historical Commission reviews complete applications within a thirty-day period and issues decisions in the form of a letter to the owner. Digital copies of letters will be emailed to the owner; hard copies will be mailed upon request. These letters may be taken to the county revenue commissioner to request reassessment of historic property.