Alabama has some of the lowest taxes in the nation on personal
income, sales, auto registration, estates and gifts. Personal income
is subject to Alabama state income tax with several categories of
exemptions and some sources of retirement income are tax-exempt.
For detailed information, contact the Alabama Depart of Revenue,
Individual and Corporate Tax Division, 334-242-1000. None of the
South Baldwin cities levy income tax.

Alabama also has the lowest property tax per capita in the nation. Property (ad valorem - or according to value) taxes are levied on real and/or business personal property.


All taxable property in Alabama is classified and assessed at the following ratios of value

• Property of utilities used in their business 30%
• Business, commercial and property not otherwise classified 20%
• Agricultural; forest; single-family, owner-occupied residential property, and historic buildings and sites 10%
• Private passenger automobiles and personal use pickup trucks 20%

Certain exemptions apply for the disabled. Homestead exemptions for persons over 65 according to adjusted gross income, or a one-time claim for persons under age 65. There is no real estate transfer tax.

The following ad valorem taxes are levied on all taxable property in Baldwin County at the following rates:

• One mill = .001 of assessed value:
• State of Alabama: 6.5 mills
• Baldwin County General/Road & Bridge/FireDept: 9.5 mills
• Baldwin County Schools: 12 mills
• Total tax rate: 28 mills