HB491 Alabama 2023 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2023

Title

Relating to taxation; to amend Sections 40-2-18, 40-3-21, 40-3-25, and 40-7-25, Code of Alabama 1975, to provide a date certain by which valuation notices must be mailed by county assessing officials; to provide notice requirements regarding certain decisions of the Board of Equalization; to extend the time to pay taxes and file an appeal regarding certain actions of the Board of Equalization; and to make nonsubstantive, technical revisions to update the existing code language to current style.

Summary

HB491 updates how property valuations and related notices are handled, adds notice and appeal rules for Board of Equalization decisions, and extends certain tax payment and appeal deadlines, while updating the code language.

What This Bill Does

It requires revised valuation notices to be mailed to taxpayers by July 1 when property values are increased. It mandates immediate notice to taxpayers of Board or Department decisions and updates tax lists with corrected values, with a 30-day window to file objections. It provides a process for hearings on revaluations, including sworn testimony and potential corrections to reflect fair market value, and allows appeals to circuit court. It extends deadlines to pay taxes or file appeals if a final Board ruling isn’t issued by November 30, and outlines appeal procedures, bonds, and trial rights, plus a Department of Revenue rulemaking option and immediate effectiveness.

Who It Affects

• Property owners and taxpayers with real or personal property in Alabama, who would receive revised valuation notices, may file objections, and may appeal decisions that affect their taxes.
• County boards of equalization, county assessors, and the Department of Revenue and related government bodies, which must issue notices, conduct hearings, publish or post notices, and handle the administrative processes and costs (including postage) under the new rules.

Key Provisions

• Revised valuation notices for increased property values must be mailed by July 1.
• When values are increased, taxpayers receive separate notices of personal and real property values and have 30 days to file objections; the board will schedule a hearing on a fixed date.
• The Board of Equalization or Department of Revenue must notify taxpayers of decisions and update the tax return lists with corrected values; if disputes arise, the taxpayer may reopen the assessment.
• Taxpayers may appeal to the circuit court; timelines include 30 days after final decision and a provision for extended payment or filing if final ruling isn’t issued by November 30, with bond requirements and jury trial rights.
• Prior year fixed valuations serve as a prima facie baseline for current-year assessments unless evidence shows a different fair market value; postage costs for notices are shared between county and state.
• The Department of Revenue may adopt implementing rules, and the act takes effect immediately after passage.

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, valuation notice requirements provided; board of equalization, payment and appeal procedures provided.