HB449 Alabama 2021 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Co-Sponsors

Chip BrownK.L. BrownJim CarnsDickie DrakeBarbara DrummondTracy EstesJoe FaustBerry ForteRolanda HollisSteve HurstReed IngramGil IsbellJamie KielKelvin LawrenceMac McCutcheonSteve McMillanCharlotte MeadowsArnold MooneyEd OliverPhillip PettusProncey RobertsonHoward SanderfordShane StringerAllen TreadawayTim WadsworthPebblin W. WarrenDavid WheelerAndy WhittMargie WilcoxRich WingoDebbie Wood

Session

Regular Session 2021

Title

Taxation, County Boards of Equalization, valuation procedures further provided, Secs. 40-2-18, 40-3-21, 40-3-25, 40-7-25 am'd.

Summary

HB449 would require revised property valuation notices to be mailed by May 1, extend tax payment and appeal deadlines if the Board of Equalization hasn’t decided by November 30, and require quick notice of board decisions to taxpayers, plus minor language updates.

What This Bill Does

It fixes a May 1 deadline for mailing revised valuation notices when property values are raised. It adds an extension for paying taxes and filing circuit court appeals if the Board of Equalization hasn’t issued a final decision by November 30. It requires the Board of Equalization’s secretary to immediately mail the board’s decision notices to taxpayers and to update tax return lists with any corrected values. It also includes non-substantive, technical updates to modernize the code and allows the Department of Revenue to adopt implementing rules.

Who It Affects

• Taxpayers and property owners in Alabama counties whose property values are increased, who would receive revised valuation notices by May 1 and may gain extra time to pay taxes or file appeals if the board hasn’t decided by November 30.
• County boards of equalization, tax assessors, and the Department of Revenue, who must implement the new notice timelines, manage objections and decisions, and publish or transmit notices to taxpayers.

Key Provisions

• Revised valuation notices for increased property values must be mailed to taxpayers no later than May 1.
• If the Board of Equalization has not reached a final decision by November 30, taxpayers get an extension to pay taxes and to file circuit court appeals.
• The secretary of the Board of Equalization must immediately mail notice of the board's decision to each taxpayer after objections are heard, and corrected values must be reflected on tax return lists.
• The Department of Revenue may adopt rules to implement the act, and the bill includes nonsubstantive, technical updates to the code language.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation