Current Use is a valuation of agricultural property at a rate less than market value based on its potential income. Any owner of agricultural land may apply to have their property assessed at its “Current Use” for tax purposes. To be considered agricultural land, it must be used as row crop, pasture, or timber land. If you already have Current Use, you are not required to re-apply on a yearly basis. If you purchase a parcel of land before October 1st of any year, you have until December 31st of that same year to make application for Current Use. If you purchase a parcel of land after October 1st of any year, you will be assessed at the same rate as the owner of record on October 1st and will have until December 31st of the following year to apply for Current Use. If you purchase a new parcel of land and the previous owner had Current Use, we will send you a letter and an application so that you will have the opportunity to apply and keep receiving the benefit of Current Use. For a blank application form and more detailed information, please click the links below.
For details about Current Use Property please click here to view Code Of Alabama 1975 Title 40 sections 40-7-25.1 through 40-7-25.4