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. (§40-8-1, Code of Alabama 1975). Residential properties are already assessed as Class III property, therefore only owners of non-residential properties can take advantage of this benefit. 

Applications for the Ad Valorem program must be submitted in electronic format to the Alabama Historical Commission using the online platform Submittable. This is a free service, but it will require users to create an account.  

The electronic submission process is used by a property owner to request a determination of eligibility for the ad valorem reduction. The AHC will determine if a property is listed in the National Register or if a property is potentially eligible for listing in 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 AHC reviews complete electronic applications within a thirty-day period. If a property is confirmed to be listed or determined eligible, the AHC will issue a letter to the owner. A digital copy of the letter 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 the historic property. If the AHC determines a property is not eligible for the National Register, the owner will receive a digital copy of our letter by email. 

The requirements for Ad Valorem applications vary according to the property’s National Register status. 

Existing National Register nominations are located in the AHC’s GIS Historic Preservation Map.  

**If an applicant chooses to use previously AHC reviewed and approved documentation for a new or expanded historic district, it will be valid for a period of 3 (three) years from the date of approval.**  

To determine initial eligibility for the Alabama Register, all applicants must submit a Preliminary Information Form (PIF). The Alabama Historical Commission (AHC) uses the PIF to evaluate properties for listing in the Alabama Register of Landmarks & Heritage. The PIF is Step 1 of the Alabama Register process and is only used to judge potential eligibility. It is not the actual application to nominate a property. Listing a property requires in-depth research on part of the applicant. AHC staff use this form to determine if an applicant should move forward before time, effort, and potential costs are expended. If the PIF contains enough information to move forward with the formal nomination process, AHC staff will provide guidance on the next steps.

If you would like to nominate a cemetery, do not use this form and instead visit our website for more information about the Alabama Historic Cemetery Register.

Applications must be filled out completely with all required attachments. Incomplete applications or those that do not follow the instructions will not be reviewed.
 

NOTE: Properties that have been demolished and are no longer standing are NOT eligible for the Alabama Register.  
 

This form is used by the Alabama Historical Commission (AHC) to determine potential eligibility to the National Register of Historic Places, the nation's official list of cultural resources, 50 years or older, worthy of preservation. Authorized under the National Historic Preservation Act of 1966, the National Register is part of a nationwide program to coordinate and support public and private efforts to identify, evaluate, and protect our historic and archaeological places. The National Register listing only recognizes a place's historic character and does not place restrictions on the property. The list is maintained by the National Park Service.

The AHC will review complete applications within a thirty-day period and will determine if a property is listed in or eligible for the National Register. A digital copy of the decision letter will be emailed to the applicant; hard copies will be mailed upon request. 

Note: the AHC's determination that a property is eligible for listing in the National Register is not the same as it being formally listed by the National Park Service. 

 If you are applying for the Ad Valorem Tax Reduction, do not fill out this form and instead click here.