Administration - (Assessing / Collecting)

The Revenue Commissioner’s Office is charged with administering property tax for 800,000 acres of land in Mobile County, together with the improvements located thereon. This translates into approximately 189,733 parcels (accounts) of real estate and 36,807 personal properties (business) accounts.

For the 2003 tax year, $153,533,839.72 in ad valorem tax was collected and disbursed. The main office, located in the Courthouse Annex, collected the bulk of this revenue. The balance of the transactions was conducted at the following satellite offices:

Each year, delinquent taxes are sold at the end of the current tax year in June. After the sale is final, taxpayers are allowed to pay the delinquent taxes through the "redemption" process. Figures change daily as interest is added. The figures below are through July 9, 2004.

Appraisal Department

A Report On Progress

Statewide equalization of property tax appraisals began in Alabama as a result of a Federal lawsuit filed by Weissinger, etal, in the early 1970's which brought about the enactment of legislation known as the "Lid" bill.

In order to comply with the plan of equalization approved by the U. S. District Court for the Middle District of Alabama, a county is ordered into reappraisal by the State Department of Revenue, if it has been four years since the last reappraisal was posted to the tax roll, or if the County's annual appraisal/sales median ratio falls outside the acceptable range of 95% to 102%, or if the coefficient of dispersion indicated by a county's annual ratio study is over 20.

Under this plan, Mobile County has been reappraised for the 1979, 1982, 1988, 1994, 1998 and 2002 and 2004 tax years.

Our assessment/sales ratio report statistics submitted to the State Department of Revenue for the 2004 tax year indicated that for tax purposes, the appraised value of property actually sold in Mobile County represented a sales ratio of 99%.

Mobile County was ordered into Annual Equalization by the State Department of Revenue on March 28, 2003, with the new values posted for the 2004 tax year.

Reappraisal Program

In response to the Annual Equalization order, the Appraisal Department completed a land valuation study and a replacement cost index study. A field review of 25% of the total parcel count was started in May, 2003 and completed in November, 2003. Twenty five percent of the total parcel count will be field reviewed each year over a four year period, starting with the 2004 tax year. The value notices will be mailed to property owners in the Summer of 2004. The new values will be posted to the 2004 assessment roll on which the taxes will come due October 1, 2004. For appraisal purposes, the market basis for the new values is October 1, 2003.

Appraisal Maintenance.

Field appraisal maintenance is an ongoing process using building permits, field reviews and information reported by property owners to target new construction. This new construction is currently being appraised for the upcoming tax year. To date, 11,990 permits and reports of new construction have been received, with 6,315 having been worked, indicating a completion ratio of 52.67%. Notice reminders are mailed instructing the property owners to assess their new construction in order to avoid any possible penalties and fees.

New Subdivisions.

Since October 1, 2003, the Appraisal Department has received 329 new subdivision plats from Probate Court. As of July 21, 2003, 179 have been completed. This represents a completion ratio of 54.41%. We anticipate most of the site work on these new subdivisions to be completed by mid-October, and that by the first of November, we will have completed the appraisals on all the new construction that would be assessable for the 2005 tax year.

Splits and Balances

The appraisal staff has been working the splits and balances for the 2005 tax year on a continuing basis, and there is currently no backlog. To date, we have received 597 splits and balances. We anticipate only a minimal backlog of splits and balances to work toward the end of the 2005 assessing period.

Neighborhood Analysis

We are continuing to perform neighborhood analysis to determine which areas have sales ratios that are either too high (indicating possible economic obsolescence) or too low (indicating that the area has exceptional marketability). When identified, the appraisals in the neighborhood(s) are adjusted to bring the ratios into the acceptable range (98% to 102%).

Sales Prices and Building Permits

Posting verified sales prices in the tax system data base and on the land pricing maps is an ongoing process, as is the processing and posting of building permit data from the various issuing jurisdictions. Sales prices were obtained from the 240 Real Property Books that have been processed so far for the 2005 tax year, and from the sales price verifications that were obtained from the assessment windows. Construction data was posted in the computer from approximately 6,711 building permits that we received from the various issuing jurisdictions from October, 2003 through July, 2004.

Sales Ratio Report

Work will begin in October on the annual sales ratio report to be submitted to the State Department of Revenue.

Appraisal Appeals

Approximately 549 appeals were filed with the Board of Equalization for the 2003 tax year.

Appraisal Review

Our appraisal staff is reviewed the appraisals of approximately 549 parcels that are under appeal to the Board of Equalization, and made value recommendations to the board on each parcel. From the property owners that have responded to our recommendations, there is a 61.93% approval ratio. The Board was in session 3 days in June, 2 days in July, 2 days September and 2 days in October.

Mapping Department

Mission

We, the employees of the Mapping Department, strive to maintain an accurate up-to-date set of property maps for ad valorem tax purposes.

Report On Progress

Geographic Information System (GIS)

Some eighteen years ago, the Mapping Department implemented the start of a full GIS System that is in operation today. Having an automated mapping system allows us to make additions and deletions with ease. All maps can be reproduced on demand at any scale.

System Upgrade

The new ELIMS mapping system utilizing GeoMedia Professional, Oracle, and GeoMedia Web Map has been installed and map production has began on the new system. The new mapping system greatly enhances our abilities to serve the public by providing a more accurate parcel base. The ELIMS system gives us the ability to import and export various types of Geographic data, allowing us to use information from different governmental agencies to help us insure the quality of our data, and provide the agencies with our data in a format they can use. An important part of the ELIMS system is the WebAppraiser application, which uses a wide variety of query tools to perform appraisal analyst to insure property values stay within ratios set by the State Department of Revenue. Our appraisal staff uses the WebAppraiser tool through an ordinary Web Browser, making access to the data much easier than in the past.

Digital Orthophotography

This department has digital orthophotography for all of Mobile County. These files allow us to use the photography as a backdrop to our cadastral maps and to aid the Appraisal Department to do a more effective job of locating improvements. Plans are under way to have new ortophotography updated around February 2005.

Deeds/New Subdivisions

The Mapping Department has processed approximately 18,000 deeds for the 2004-tax year, and added 447 new subdivisions, which created approximately 3,525 new parcels. Deeds and subdivisions are accessed from Probate Court records via our intranet, downloaded to a local computer and printed daily in our department. This innovation eliminates the need for microfilm and reader printers to reproduce these documents. This procedure also allows the Mapping Department to obtain records the same day that the document was recorded in the Probate office.

Public Service Sector

The Mapping Department presently has available to the public, private and business sector a complete set of Mobile County maps, size 11" x 17" bound in a five-book set (CHECK WITH THE MAPPING DEPARTMENT FOR AVAILABILITY), individual customized maps, composite maps, digital maps, aerial photography with tax map overlay. Plans are underway to offer complete sets of maps on CD/DVD that can be printed in PDF format.

Web Site

We now have attached to the Revenue Commissioner’s website a web based mapping information system at www.mobilecopropertytax.com on the MAPIT hot key. On this site, you have the ability to locate properties by name, address, key number or parcel number. You can view assessment data, appraisal data, and tax bills all attached to parcel maps. This information can be printed in report form.

The Mobile County Revenue Commission Data Processing Department operates on two Unisys Processors. One is a Unisys ES2024 used for research and development. This consists of writing programs and testing them before putting them into production. The programming language used is LincII. It is pretty much a free form language. The LincII logic is then run through a compiler and translated into COBOL. The programs are then put into production. The production unit is a Unisys ES2044. It has 80 4GB hard drives capable of storing 10 years of data. There is an 8 mm tape cassette unit with 10 tape slots used mainly for biweekly backup. There are two printers. One is capable of printing 800 LPM and the other prints 1200 LPM. The department is headed by the Data Processing Manager along with two programmer analyst IIs, and one machine operator. A utility clerk handles the bursting and distribution of the printed forms. The data entry is performed by 2 office assistant II's and 5 office assistant I's.

Personal Property

The Personal Property Department has 31,543 accounts with a dollar value of $34,616,454.79 for the 2003 tax year, with collections so far this year over 98.85%. We are proud of our achievements.

Professionalism and property tax equalization is our mandate. The employees of the Revenue Commissioner’s Office are educated through Auburn University, the Mobile County Personnel Board, Alabama Association of Assessing Officials, International Association of Assessing Officials and other world renowned teaching facilities. As in past years the goal of this department is to place businesses located in Mobile County on our tax rolls. Statistically, the attached scale shows our department’s performance of the last six years by comparing the number of accounts and the taxes collected.

The Personal Property Department continues to set goals to achieve assessing and auditing all business and personal property located in Mobile County. To complete the tax roll we are using the listing of business licenses and sales tax listings provided by the State Department of Revenue. As of this date, the Revenue Commissioner’s employees, along with an outside audit firm, have discovered $4,523,811.16 involving 904 accounts and have collected $4,296,009.78 for the distribution to respective agencies.

Gasoline taxes collected for 2003 were in the amount of $1,149,386.53.

Business Personal Property

All persons, corporations, partnerships, including leasing companies, etc., owning personal property and/or aircrafts, are subject to ad valorem tax. The property must be listed and assessed in the Revenue Commissioner’s Office. Personal property is defined as all types of equipment, light and heavy, furniture and fixtures, computer or leasehold improvements used in the operation of a business. Failure to make a return by the third Monday in January will result in a 10% penalty and fees being added to the tax bill.

Shares of stock are reported to the Share Tax Division of the Alabama Department of Revenue in Montgomery and the County Revenue Commissioner is advised of the value. All other personal property is appraised by the County Revenue Commissioner for taxes, based on the cost new and allowance for depreciation due to age. Depreciation allowance changes each year, and a copy of the depreciation schedule may be obtained from the Revenue Commissioner’s Office.

Taxes become due on October 1, the same as ad valorem tax on real property. Delinquent personal property taxes are handled differently, however. Beginning January 1, when the taxes become delinquent, the Revenue Commissioner must proceed to collect the taxes due or sell the property to satisfy the lien. Personal property sold for taxes cannot be redeemed.

For the taxpayers’ convenience, those who have multiple returns may schedule appointments at the main courthouse, or one of the Revenue Commissioner’s satellite offices located at Eight Mile, Tillman’s Corner, and Citronelle. For all appointments, for any location, call 574-4718. For any other questions about the above, call 574-4714.

The State Department of Revenue has set guidelines for the Personal Property Department to achieve a five (5) year schedule in which the appraisers visit every business in Mobile County at least once every five years. At this time we have tax auditors in the field diligently working to achieve this goal.

Administrative Division

There are two facets of the Administration Division of the Revenue Commissioner’s Office.

The first consists of finalizing the assessing process from either a deed from Probate Court or the taxpayer at the main courthouse or any of the other satellite offices. At this time, the office processes any exemption that the taxpayer qualifies for at any time during the year. The exemption then becomes available during the next tax year.

The second and final stage of the Administration Division is the collection process. The Revenue Commissioner’s Office collects for twenty-three agencies throughout Mobile County and the State of Alabama and accounts for more than 154 million dollars. Included on these pages are reports covering the disbursements of the 2003-2004 tax year along with projected income for the 2004-2005 tax year.

Abstract Charge And Disbursements

Personal checks are accepted from October through April 1st.
Taxes due October 1st, delinquent after December 31st.
Penalty and interest added January 1st.
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