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.**