Abatements

Abatements are available to new and expanding industries in DeKalb County. These abatements are for non-educational property taxes and are granted by city or county authorities. In order to receive an abatement, the business must follow certain procedures and have a qualifying project.

To qualify, the business must be one of the following industry classification codes:

A trade or business described in 1987 Standard Industrial Classification Industry Group Number 0724, Major Groups 20 to 39, inclusive, 50 and 51, Industrial Group Number 737, and Industry Numbers 4613, 8731, 8733, and 8734.

A trade or business described in the 1997 North American Industry Classification System within Subsector 493 (Warehousing and Storage), Industry Number 488310 (Port and Harbor Operations), or Industry Number 488320 (Marine Cargo Handling).

How to File for an Abatement

Abatements are granted through the city or county governing bodies. The Alabama Department of Revenue’s Abatement Booklet contains procedures, forms, and instructions for applying for an abatement.

Once an abatement has been granted, the owner or private user of an industrial property must file with the County Revenue Commissioner’s Office a copy of the resolution from the city or county governing body.