HB399 Alabama 2023 Session

Summary

Primary Sponsor

Chris SellsRepresentative

Republican

Session

Regular Session 2023

Title

Relating to tax officials; to establish the Alabama Ad Valorem Advisory Committee to provide input and recommendations to the Commissioner of the Department of Revenue, and to provide for its membership and duties.

Summary

HB399 establishes the Alabama Ad Valorem Advisory Committee to advise the Department of Revenue on property tax valuation and amends the Administrative Procedure Act so the real property valuation process for ad valorem taxes is subject to formal rulemaking.

What This Bill Does

It creates a new advisory committee to provide input and recommendations to the Commissioner of the Department of Revenue about ad valorem tax assessment and collection, with specified local official membership, appointment processes, and diversity goals. The committee must meet at least four times a year, operate with no state compensation, and deliver formal recommendations by majority vote, with the Commissioner responding. It also changes the definition of a rule under the Administrative Procedure Act to ensure that communications establishing the process used by tax officials to value real property for ad valorem taxes are not exempt from rulemaking.

Who It Affects

• Local elected or appointed officials charged with assessing or collecting ad valorem taxes at the county level, who will be appointed to the new Alabama Ad Valorem Advisory Committee and participate in guidance on valuation processes.
• The Alabama Department of Revenue and property taxpayers statewide, who will be impacted by formal rulemaking requirements for the ad valorem real property valuation process and by the advisory committee's input and recommendations.

Key Provisions

• Section 1(a): Defines who is a 'local official' eligible to serve on the committee (elected or appointed official responsible for assessing or collecting ad valorem taxes at the county level).
• Section 1(b): Establishes the committee with: one local official from each congressional district (appointed from Association of Alabama Tax Administrators recommendations), the presiding president and vice president of the Association, and two local officials appointed by the commissioner; includes vacancy and appointment procedures to ensure diversity.
• Section 1(c): Members serve one-year terms with eligibility for reappointment, deadlines for initial and subsequent appointments (initial recommendations by Aug 1, 2023; appointments by Sept 1 each year), and renewal rules.
• Section 1(d): Members receive no state compensation or expense reimbursement, though travel may be reimbursed as allowed by law.
• Section 1(e): First meeting by Oct 1, 2023, with the advisory committee setting its own meeting schedule, including electing a chair and vice chair and holding at least four meetings per year.
• Section 1(f): The committee can meet with the commissioner and Department of Revenue staff to discuss questions or issues; the committee may propose input or recommendations, and the department may also raise issues for the committee.
• Section 1(g): Formal recommendations require a majority vote; the commissioner can respond with a written reply or create additional committees or work groups.
• Section 2: The act takes effect immediately after passage and approval.

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

Subjects

Administrative Procedure Act; to amend definition of "rule".