How Land Value is Computed
Each county divides itself into property tax neighborhoods. Then each
neighborhood is divided into smaller groups by land description and type.
The sales within these groups that occur during the tax year are used to
determine a rate for land value. The spread sheet for this calculation can be
purchased from the JCBOE for $1 per page.
The Jefferson County Information Technology office GIS department will sell
you a map that shows you the outline of your property tax neighborhood.
The parcels in each neighborhood are to be statistically similar so that
property values in one should apply to all. In my neighborhood I have THREE
different school districts and several parcels are county only. The land and
type classification results in two groups in my neighborhood that consist of
only two parcels. The result is that no sales occur within these groups and
therefor no land value changes for years.
Each county divides itself into property tax neighborhoods. Then each
neighborhood is divided into smaller groups by land description and type.
The sales within these groups that occur during the tax year are used to
determine a rate for land value. The spread sheet for this calculation can be
purchased from the JCBOE for $1 per page.
The Jefferson County Information Technology office GIS department will sell
you a map that shows you the outline of your property tax neighborhood.
The parcels in each neighborhood are to be statistically similar so that
property values in one should apply to all. In my neighborhood I have THREE
different school districts and several parcels are county only. The land and
type classification results in two groups in my neighborhood that consist of
only two parcels. The result is that no sales occur within these groups and
therefor no land value changes for years.
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Alabama Property Tax Information
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