|About The Russell County Appraisal Deptartment:
Real property is defined by statue and is synonymous with REAL ESTATE. Real Estate is the physical land and appurtenances attached to the land, i.e., structures. (RESIDENTIAL and COMMERCIAL)
The assessment process plays an important role in local government. Equitable assessments assure property owners that they are asked to pay only their fair share of the cost of operating libraries, schools, police protection, and other necessary governmental services.
Alabama statues require that Reappraisal Department to maintain all real estate values. Staff appraisers visit properties when new to measure and inventory construction components. Staff appraisers also review for changes based on an application of a building permit, recent sales, etc.
Purpose of Appraisals:
The purpose of the appraisal is to estimate the fair market value of the real estate for administering ad valorem tax burden fairly and equitably. The effective date of appraisal by statue is October 1st of each calendar year.
- Definition of Market Value:
"Market Value" is defined as the most probable price, expressed in terms of money, that a property would bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by an undue stimulus.
Analysis of Market Values:
Once market values have been calculated based on information gathered by the property appraiser, the values are analyzed to determine how accurate and equitable they are. The property appraiser does not create market value. The buying and selling of property by the general public establishes the value of property in the real estate marketplace.
A comparison of assessments to sale prices is performed to determine ratios, which are then used to measure the levels and uniformity of assessments. Sales ratios studies by neighborhood, type of property, and other characteristics are performed on a regular basis to assure uniformity in values.
Notice of Valuation: If your property value changes you will also receive notification. Notification will be mailed to the owner of record. Remember, real property taxes are billed October 1st of each calendar year. Taxes can be paid between October 1st and December 31st of each calendar without penalty. Taxes become delinquent after December 31st. Any unpaid taxes are assessed fees and interest per month beginning in January of each calendar year. All unpaid property is sold at auction in May to the highest bidder. The property is sold with a three year "right of Redemption". Personal property has no right of redemption.
Title 40, Code of Alabama, 1975 Chapter 7, requires all business personal property to be reported to the local taxing official in each county annually.
Business personal property is all furniture, fixtures, and equipment used in the operation of all businesses, corporations, and partnerships.
Each year a "Business Personal Property Return" is mailed to all businesses in the County. this return must be filed with the Russell County Appraisal Department between October 1 and December 31 of each calendar year. After the 3rd Monday in January the return is delinquent and a 10% penalty will be added to the assessed value of your business personal account. There are no provisions for extensions.
Each year in September a Business Personal Property Return is mailed to the business owner, you have until December 31st to complete and return it.
Manufactured Mobile Homes
Ad Valorem Taxation: All manufactured mobile homes which are owner-occupied and located on the owners land are taxed with the real estate. Each year, after your property taxes have been paid, the Revenue Commissioner's office will mail the property owner a decal which is required by law to be displayed on the manufactured mobile home.
Registration: Manufactured mobile homes that are not owner-occupied are required to be registered. Registration of mobile homes can be done by mail or in person at the Revenue Commissioner's Office. Renewals are mailed each year on October 1st and you have until November 30th to pay your annual registration fee without assessment of fees and penalties. Once your registration fee is paid the Revenue Commissioner will mail you a decal which must be displayed on your mobile home.
About The Chief Appraiser/Director:
J.W. Brannen and his wife Marilyn are 38 year residents of Phenix City, and he has been the Chief Appraiser for Russell County 29 of those years. J.W. is Methodist by Faith, has 4 children, and 6 grandchildren. J.W. enjoys hunting, fishing, and horses. J.W. also chaired the Annual Twin Cities Classic Horse Show for the past 20 years.
J.W. Brannen - Chief Appraiser
Russell County, AL
- Alabama Certified Appraiser (ACA) Alabama Department of Revenue / Auburn University
- Real Estate Appraiser
- Licensed Alabama Real Estate Broker – Inactive
- Alabama Association of Assessing Officials - (AAAO)
- Charter Member – Awarded Life Member
- District Director (Past Board of Directors)
- Chief Appraiser, Russell County Appraisal Department – 28 ½ Years
- Phenix City Council At Large – 2001 / 2004
- Chairman, Phenix City Downtown Redevelopment Authority – 2004 / Present
- Legislative Liaison for the Russell County Commission
- Aid to State Representative Lesley Vance
- Chairman, Russell County Democratic Executive Committee – 1996 / Present
- Elected Member of the State Democratic Executive Committee