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Association of County Commissions of Alabama

Association of County Commissions of Alabama. How Alabama’s “ Current Use ” Assessments Compare to Other States Orange Beach August 17, 2011. Current Use Comparison. Focus —To discuss the Alabama Current Use Procedures and perform a comparison to the procedures of the surrounding states.

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Association of County Commissions of Alabama

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  1. Association of County Commissions of Alabama How Alabama’s “Current Use” Assessments Compare to Other States Orange Beach August 17, 2011

  2. Current Use Comparison • Focus—To discuss the Alabama Current Use Procedures and perform a comparison to the procedures of the surrounding states. • Discussion Areas: • Review Alabama’s Current Use Law • Provide An Overview of the Surrounding States • Florida, Georgia, Mississippi and Tennessee • Review Alabama Current Use Acres and Taxes

  3. Alabama Current Use History • The Weissinger Court Case filed in the United States District Court for the Middle District of Alabama-Northern District- led to the Lid Bill of 1978. • The results of the Lid Bill were: • Tax Reform - Including Current Use • In 1982, the Current Use Law was amended and established the method for determining current use value.

  4. A Working Definition of Current Use • An “assessed value” of property on October 1 of each year • Based on the use of the property • No consideration shall be given to the prospective value that such property might have if put to some other use

  5. Alabama Current Use Categories

  6. Tennessee Greenbelt Categories

  7. Florida Agricultural Lands Categories

  8. Georgia Special Assessment Categories

  9. Mississippi Agricultural Use Categories

  10. Use Changes

  11. Alabama Use Changes

  12. Georgia Use Changes

  13. Florida Use Changes

  14. Tennessee Non Qualifying Use Changes

  15. Mississippi Use Changes

  16. Alabama Current Use Summary

  17. Alabama Acres in Current Use

  18. Current Use Acre Breakdown

  19. Current Use Ad Valorem Taxes $38,229,000 Total Ad Valorem

  20. Ad Valorem Tax Comparison

  21. Questions…

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