Property taxes of .40% of assessed value per year, are the second-lowest in the U.S., after Hawaii
The current state constitution requires a voter referendum to raise property taxes
County and local governments 

Alabama has 67 counties
Each county has its own elected legislative branch, usually called the county commission
It also has limited executive authority in the county
Instead, most counties in the state must lobby the Local Legislation Committee of the state legislature to get simple local policies approved, ranging from waste disposal to land use zoning
Legislative delegations retain certain powers over each county
United States Supreme Court decisions in Baker v
Carr (1964) required that both houses have districts established on the basis of population, and redistricted after each census, to implement the principle of "one man, one vote"
Before that, each county was represented by one state senator, leading to under-representation in the state senate for more urbanized, populous counties
"The lack of home rule for counties in Alabama has resulted in the proliferation of local legislation permitting counties to do things not authorized by the state constitution
Alabama's constitution has been amended more than 700 times, and almost one-third of the amendments are local in nature, applying to only one county or city
The Alabama Alcoholic Beverage Control Board controls the sale and distribution of alcoholic beverages in the state
A total of 25 of the 67 counties are "dry counties" which ban the sale of alcohol, and there are many dry municipalities in counties which permit alcohol sales
Politics 
During Reconstruction following the American Civil War, Alabama was occupied by federal troops of the Third Military District under General John Pope
After 1890, a coalition of White Democratic politicians passed laws to segregate and disenfranchise African American residents, a process completed in provisions of the 1901 constitution
Provisions which disenfranchised blacks resulted in excluding many poor Whites
By 1941 more Whites than Blacks had been disenfranchised: 600,000 to 520,000
The total effects were greater on the black community, as almost all its citizens were disfranchised and relegated to separate and unequal treatment under the law
From 1901 through the 1960s, the state did not redraw election districts as population grew and shifted within the state during urbanization and industrialization of certain areas
Governor George Wallace, the state's only four-term governor, was a controversial figure who vowed to maintain segregation
Only after passage of the federal Civil Rights Act of 1964 and Voting Rights Act of 1965 did African Americans regain the ability to exercise suffrage, among other civil rights
In many jurisdictions, they continued to be excluded from representation by at-large electoral systems, which allowed the majority of the population to dominate elections
Some changes at the county level have occurred following court challenges to establish single-member districts that enable a more diverse representation among county boards
In 2007, the Alabama Legislature passed, and Republican governor Bob Riley signed a resolution expressing "profound regret" over slavery and its lingering impact
In a symbolic ceremony, the bill was signed in the Alabama State Capitol, which housed Congress of the Confederate States of America
In 2010, Republicans won control of both houses of the legislature for the first time in 136 years
, there are a total of 3,707,233 registered voters, with 3,318,679 active, and the others inactive in the state
The 2023 American Values Atlas by Public Religion Research Institute found that a majority of Alabama residents support same-sex marriage
For nearly a hundred years local and state elections in Alabama were decided in the Democratic Party primary, with generally only token Republican challengers running in the general election
Since the mid- to late 20th century, however, white conservatives started shifting to the Republican Party
In Alabama, majority-white districts are now expected to regularly elect Republican candidates to federal, state and local office
Members of the nine seats on the Supreme Court of Alabama and all ten seats on the state appellate courts are elected to office
Until 1994, no Republicans held any of the court seats
In that general election, the then-incumbent chief justice, Ernest C
Hornsby, refused to leave office after losing the election by approximately 3,000 votes to Republican Perry O
Hornsby sued Alabama and defiantly remained in office for nearly a year before finally giving up the seat after losing in court
The Democrats lost the last of the nineteen court seats in August 2011 with the resignation of the last Democrat on the bench
In the early 21st century, Republicans hold all seven of the statewide elected executive branch offices
Republicans hold six of the eight elected seats on the Alabama State Board of Education
In 2010, Republicans took large majorities of both chambers of the state legislature, giving them control of that body for the first time in 136 years
The last remaining statewide Democrat, who served on the Alabama Public Service Commission, was defeated in 2012
The three GOP lieutenant governors are Steve Windom (1999–2003), Kay Ivey (2011–2017), and Will Ainsworth (2019–present)
Local elections 
Many local offices (county commissioners, boards of education, tax assessors, mayors, etc.) in the state are still held by Democrats
Many metropolitan and suburban counties have voters who are majority Democrats, resulting in local elections being decided in the Democratic primary
Similarly most rural counties are majority-Republican and elections are effectively decided in the Republican Primary
However, since local governments in Alabama are weaker than in other parts of the country, Republicans have the upper hand in government
Alabama's 67 county sheriffs are elected in partisan, at-large races, and Republicans retain the vast majority of those posts
The current split is 18 Democrats, and 49 Republicans as of 2023
However, most of the Democratic sheriffs preside over urban and more populated counties