In Alabama, ad valorem taxes owed to the state are paid:

In Alabama, ad valorem taxes, which are based on property value, are paid in arrears. This means that taxes are assessed on property for the previous year and are due afterwards. The system of paying in arrears is common for property taxes across many states, as it allows the tax authority to evaluate property values and establish the tax amounts based on the previous year's data.

When ad valorem taxes are paid, property owners typically receive a bill detailing the amount owed, which reflects the value of the property from the previous year’s assessment. This payment structure ensures that property taxes are calculated based on accurate and timely assessments and gives property owners time to budget for tax payments based on the tax year that has already occurred.

The other payment frequencies, such as monthly, in advance, or quarterly, do not align with how ad valorem taxes are structured in Alabama. Monthly payments would require a different assessment model, while payments in advance would imply paying for taxes before they are assessed, which does not apply here. Quarterly payments could be confusing, as they imply installments rather than the complete assessment of taxes that are due. Therefore, understanding that ad valorem taxes in Alabama are specifically paid in arrears clarifies the nature of tax obligations for property owners