Current Use Valuation for Class III forest property
馃嚭馃嚫 AL, United States 路 Alabama Department of Revenue, Property Tax Division, and county assessing officials
Timberland is assessed on state-set current use values ($364 to $837 per acre for tax year October 1, 2025) instead of market value
Under Sections 40-7-25.1 through 40-7-25.3 of the Code of Alabama, owners of Class III property (agricultural, forest, and owner-occupied single-family residential property) can apply to have it valued at its current use rather than fair market value. Forest property qualifies when it is used for the growing and sale of timber and forest products. The Department of Revenue publishes the per-acre values each year; the CU-2026 directive sets timberland at $837 (good productivity), $638 (average), $454 (poor) and $364 (non-productive) per acre for the tax year beginning October 1, 2025. If the land is converted to another use, the county revalues it at market value and can charge rollback taxes for the preceding three tax years.
Who qualifies
Owners of Class III property, including forest land used for the growing and sale of timber and forest products. Aerial photographs may be required for forest property, and on parcels of five acres or less the assessing official may require a site management plan from the Alabama Forestry Commission. Once granted, the owner does not need to reapply in later years, but a new owner after a sale must apply.
How to apply
File the Application for Current Use Appraisal for Class III Property with the county assessing official between October 1 and January 1 of any given year, describing the property and its intended use. The assessing official may ask for evidence of the property's soil group. Owners have thirty days after receiving a current use value notice to dispute errors.
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