HB491 Alabama 2023 Session

Updated Jan 14, 2026

House Bill

Enacted

Current Status

Regular Session 2023

Session

Sponsor

Summary

Primary Sponsor: David Faulkner Representative
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.
Description: Under existing law, in the event the value of a taxpayer's personal or real property is increased by the county tax assessing official over the assessed value as fixed for the next preceding year, the taxpayer must be provided a notice showing the revised value.
This bill would provide that the revised valuation notice must be mailed to the taxpayer by no later than July 1.
Under existing law, when an appeal is taken, the taxpayer must pay the taxes due as fixed for assessment for the preceding tax year before the taxes become delinquent.
This bill would establish an extension of time to pay taxes and file appeals to circuit court when the Board of Equalization has not reached a decision on the taxpayer's appeal on or before November 30.
Also under existing law, when the work of hearing objections against values fixed on taxable property has been completed by the board of equalization, the tax assessor must enter upon the tax return lists the corrected values, if any changes have been made.
This bill would also require the secretary of HB491 INTRODUCED the board to immediately send notice by mail to each taxpayer notifying him or her of the board's decision concerning the hearing objections against values fixed on taxable property.
This bill would also make nonsubstantive, technical revisions to update the existing code language to current style.
Subjects: Taxation, valuation notice requirements provided; board of equalization, payment and appeal procedures provided.