| Thomas "Lee" Macon IV, Revenue Commissioner|
100 E. Commerce Street
Wetumpka, Alabama 36092
Mailing Address: P.O. Box 1147, Wetumpka, AL 36092
334-567-1184 Phone Website: elmorerevenuecommissioner.net
Office Hours: 8:00am - 4:30pm Monday - Friday
Tax Maps: emaps.emapsplus.com/standard/elmorecoal.html
The Office of Revenue Commissioner is a relatively new office in Elmore County. Created by special referendum on March 6, 1990, in accordance with Act No. 90-254, Elmore County voters approved combining the offices of Tax Assessor and Tax Collector into a “consolidated and unified system for assessment and collection of property tax under the supervision of an elected county official designated county revenue commissioner.” The county revenue commissioner is charged with the lawful and equitable administration of the property tax as required by the state constitution and Title 40 of The Code of Alabama – 1975. The property tax is an example of an ad valorem tax in that the value of the item being taxed determines the amount of tax. In Elmore County motor vehicles, also subject to ad valorem tax, are assessed and taxed by the Tag and Title Department, a division of the Probate Judge’s Office.
The property tax, universally recognized and acknowledged as the local tax, represents a significant source of revenue or funding for necessary and desired public services in Elmore County. Currently the county’s net (after exemptions) assessed value stands at $638,703,400 with total tax collections of $15,293,123. At present property tax represents approximately 44% of county revenues.
Local schools currently receive approximately 32% of the collections or $4,957,297 with their portion or receipts to increase to 40% of the property tax with the levy of an additional 3mills for district “A” schools collectible effective October, 2007.
Elmore County, generally recognized as one of Alabama’s fastest growing counties, is currently divided into approximately 44,000 parcels of real property covering approximately 630 square miles. In addition to responsibility for all real property, the office also values and assesses all business personal property (furniture, fixtures, equipment, machinery, etc.) and personal aircraft. Currently the Revenue Commissioner’s Office is composed of four departments; 1) Mapping; 2) Appraisal; 3) Assessment; and 4) Collections.