There’s probably no one in Limestone County more concerned about money than Revenue Commissioner G. Brian Patterson.

Anyone who questions the growth of the county over the last 16 years should simply ask him. Patterson’s growth, however, is measured in dollars and cents and not by rooftops and restaurants.

Both have boomed, however.

“The first year I was here, we collected $8.3 million, and I thought, ‘Oh my!’” Patterson said.

That was is 1999. Last year, Patterson collected nearly $31 million in ad valorem taxes. Similar gains have been seen by Greg Tucker, the county’s license commissioner. He explained license revenues have doubled over the past 15 years.

For the fiscal year ending Sept. 30, 2016, Tucker’s office collected a little more than $11.6 million in revenues. In 2001, the county collected just shy of $5.9 million. Tucker said a little more than $7.6 million was collected in 2006 and slightly more than $8.8 million in 2011.

Those additional millions are needed as the county continues to serve a growing population. More cars are traveling on county roads and more seniors are being served by the Council on Aging.

And as the population has grown, so has demands on the Limestone County Sheriff’s Office, which is funded primarily by ad valorem taxes. Demands on Limestone County Schools have also increased as school leaders work to update facilities and provide a 21st century education.

“Limestone County and this area has so much to offer in terms of industry and quality of life for families and I think that’s why there’s been so much industry coming in,” Patterson said. “Residential then tends to follow jobs.”

How the money gets here

So how does Limestone County’s ad valorem revenue get from Point A (the banks) to Point B (Patterson’s office)?

Patterson explained that each of the major mortgage companies obtain copies of the county’s 54,000 parcels to check against their records. They then distribute collected property taxes to Patterson via a paying agent like, for example, First American Real Estate.

“They will submit a check to us for $3 million, but it’s from 20 different mortgage companies,” Patterson said.

The funds are actually transferred via certificate of deposit, which is then posted by Patterson’s chief clerk. Every 15 days, his office runs a report to distribute the funds to the correct entities — state of Alabama, Limestone County, public school systems and every municipality in the county.

Property owners who own their property outright pay Patterson’s office annually via check.

Nonpayment

So what about those who don’t pay? It does happen occasionally and Patterson’s office is sometimes forced to take drastic measures. If a property owner hasn’t paid by Dec. 31, a delinquent notice is mailed in January. If there’s no response by the end of the month, a registered letter is sent in February.

If there’s no response from the property owner by the end of March, it is advertised three times in the newspaper. If there’s still no response by the end of April, the property is sold in May.

“We end up selling very few parcels because we go above and beyond trying to find these people,” Patterson said. “The staff tries to find a (phone) number or someone to contact like a neighbor to be sure there’s not some issue.”

The sale of a county property doesn’t necessarily spell the end for the owner, however. Under state law, the original owner has three years to redeem the property. The tax sale purchaser is entitled to 12 percent interest on their investment, however.

Patterson said about 80 percent of all properties sold because of delinquent taxes are redeemed.

Misconceptions

Despite a process that seemingly operates right as rain, Patterson said there is the occasional grumble from a property owner who believes his neighbor isn’t paying his fair share. There is another more concerning misconception.

“Some people think once you’re 65 that you don’t have to pay,” he said. “You get an exemption, but you still have to pay.”

There is also a misconception that the tax assessor’s office is strictly a Limestone County agency, but that’s not entirely true. The Limestone County Commission pays only 22 percent of the budgets for the revenue commissioner and appraisal department because the cost to fund both departments is divided up among all county entities that pay property taxes, including the city of Athens.

Looking forward

Patterson anticipates Limestone County’s revenues will continue to grow as Huntsville and Madison continue to make inroads here. He also hopes to hire additional personnel, at some point, to deal with the growth. Alabama law recommends one appraiser per 9,000 parcels, so — by that equation — his current staff is stretched thin.

As for Patterson, he has no immediate plans to find a new line of work.

“If I can get re-elected, I’ll stay a little longer,” he said. “I love my job.”