Revenue commissioner warns more assessment-driven increases likely under state index; urges exemptions enrollment

Covington County's revenue office told the commission on July 28 that property assessments and resulting tax bills are rising mainly because the State of Alabama's market-trend index has increased and the county is entering a fourth reappraisal year.

"We haven't seen taxes going down. We've seen them going up," Revenue Commissioner Chuck Harrison said, explaining that the state study raised the local index from about 1.21 to 1.61 and that state rules allow a three‑year cap of up to 7% per year; Harrison said that cap process is set in Montgomery and the statewide sunset provision is scheduled to expire in 2029. He urged residents to contact the revenue office and to sign up for available assessment exemptions.

Harrison described how assessment classes work: primary residences (class 3) are assessed at 10% of value for tax calculations, income-generating property at 20%, and utilities/railroads at 30%; he also outlined current-use categories for farmland (timber, pasture, row crop) and urged farmers to register for the program. He told the commission the county's 2025 collections were roughly $17.6 million and recited the rough disbursement splits to county and schools used to compute local shares.

Chair emphasized that the commission does not set the state cap and called on residents with questions to contact the revenue office. "We don't have a lot of control of it because of the law," Harrison said. He also noted that some increases do not apply to all properties depending on individual circumstances and encouraged property owners to pursue homestead or disability exemptions through the courthouse assessment office.