What is current use?
Any owner of eligible property must make a formal application to the Revenue Commissioner’s Office if he wishes to claim current use.
The current use applications may be obtained from the Revenue Commissioner’s Office at any time of the year, but in accordance with Alabama law, they must be filed with the Revenue Commissioner’s Office between October 1 and January 1, for the current tax year.
If ownership changes on the property after current use has been granted, the new owner must file an application for current use. If the new owner does not apply, their taxes will be based on fair market value (rather than current use values).
If at any time the property no longer meets the requirements for current use, this deduction will be removed by the Revenue Commission.
All current use applications are subject to be verified by the County Agent or State Forestry Commission.
Property used for farmland or timberland that is NOT actively producing for sale to the general public, therefore NOT Current Use, may qualify for Class III Farmland or Timberland based on individual use.
This would allow the property to be taxed at 10% of the market value of the property, rather than the standard 20%.