SB182 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Phillip W. Williams
Republican
Session: Regular Session 2018
Title: Ad valorem tax, evidence of comparable sales or leases inadmissible in taxpayer appeals from rulings of boards of equalization fixing value of commercial property, Sec. 40-3-27 added
Summary: SB 182 would bar certain comparable sales or leases from being used as evidence in appeals of commercial and industrial property valuations.
What This Bill Does
If enacted, it would prevent taxpayers from introducing certain comparables in appeals of values set by boards of equalization for commercial and industrial property. Specifically, comparables cannot be used if the property was vacant at sale or if there are use or deed restrictions that prevent the property from being used as intended. The measure adds new Section 40-3-27 to Alabama law and takes effect immediately after the governor signs it.

Who It Affects
Taxpayers appealing the assessed value of commercial or industrial property (cannot use certain comparable sales or leases as evidence).
Real estate appraisers and valuation professionals who prepare evidence for these appeals (must follow the new inadmissibility rule).
Boards of Equalization that hear these appeals (must apply the new rule when evaluating evidence).

Key Provisions
Adds Section 40-3-27 to Chapter 3, Title 40 of the Code of Alabama 1975.
For appeals of commercial and industrial property, it is inadmissible to introduce evidence using a comparable sale or lease if the property was vacant at the time of sale or if the property has use or deed restrictions that prohibit the intended use of the building or structure.
Specifies the rule applies to properties operating as commercial or industrial at the time of valuation.
Effective immediately following passage and governor’s approval (or as otherwise provided by law).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Equalization, Board of