SB91 Alabama 2013 Session

Summary

Primary Sponsor

Paul Sanford

Republican

Session

Regular Session 2013

Title

Property appraisal, time period for reappraisals, Sec. 40-7-60 am'd.

Summary

The bill would set a minimum four-year interval between property reappraisals in Alabama, limiting how often counties can revalue property for tax purposes.

What This Bill Does

It changes the law so county-by-county property reappraisals cannot happen more often than every four tax years. The Department of Revenue would continue to supervise and regulate reappraisal programs and set a definite schedule. The bill becomes effective on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Property owners in Alabama, whose property values for tax purposes would be updated no more often than every four years.
• County tax assessors and appraisal offices responsible for conducting reappraisals under the new four-year limit.
• The Alabama Department of Revenue, which would continue to supervise and regulate the reappraisal program.

Key Provisions

• Amends Section 40-7-60 to establish that county reappraisals shall not be conducted more often than every four tax years.
• Returns supervision of reappraisal programs to the Department of Revenue with a definite schedule, under the four-year minimum frequency.
• Effective date set as the first day of the third month after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Property, Real and Personal