HB379 Alabama 2024 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2024

Title

County Boards of Equalization; to revise the nomination procedures for boards of equalization in certain counties

Summary

HB379 overhauls how county boards of equalization are formed in certain Alabama counties, adds a five-member board with new eligibility rules, and clarifies board duties and appraisal staff employment.

What This Bill Does

It changes the nomination and appointment process for county boards of equalization to require specific groups to nominate county residents who own property and are qualified electors, and it creates a five-member board beginning July 1, 2024 with defined roles. It sets residency and real property ownership requirements, adds experience and civil service prerequisites, and sets term lengths and limits. It also assigns the board authority to handle protests, adopt rules, and oversee county appraisal staff, including creating an at-will head of the county department of equalization.

Who It Affects

• County residents who own taxable real property and are qualified electors, because nominees and board members must meet these criteria and the board will make decisions on property protests.
• County and municipal officials (county commission, county board of education, largest county municipality, and other municipalities) who nominate and appoint board members under the new process.
• County appraisal staff and the head of the county department of equalization, who will be supervised by the board and who may include an at-will department head.
• Counties with or without countywide civil service systems, where civil service-like exam requirements could apply to certain associate or board nominees.

Key Provisions

• Nomination procedure revised: in counties with municipalities, the county and the county board of education nominate three, each municipality with population over a threshold nominates one, and if no municipalities exist the county nominates six; the Commissioner of Revenue, with Governor approval, fills one board seat from these nominees.
• Board composition starting July 1, 2024: the board will have five members (Chairman as Member One appointed by the county government, plus Members Two and Three appointed by the Revenue Commissioner from nominated lists, Member Four appointed from municipalities with population over 15,000, and Member Five appointed by the county commission).
• Residency and qualifications: all members must be county residents, own real property in the county, and claim a homestead in the county; most members require at least five years of experience in real estate, accounting, or finance, with the Chairman (Member One) needing at least 10 years of executive-level experience in related fields.
• Civil service requirements: in counties with a countywide civil service system and population thresholds (e.g., 400,000+), nominees for certain board seats must take civil service examinations; current board members may be deemed qualified if already serving.
• Associate members: associate seats are filled from the county board of education and the governing bodies of municipalities, with terms aligned to existing terms and potential civil service exam requirements in larger counties.
• Vacancies and term limits: terms are four years (initial terms specified for certain seats) with a limit of two consecutive terms; vacancies must be filled within 30 days by the appropriate authority.
• Board duties and independence: the board acts independently from other county offices, oversees real and personal property protests, and may adopt protest conduct rules subject to Department of Revenue approval.
• Staff and supervision: an at-will head of the county department of equalization will supervise staff including appraisal and reappraisal work; if an at-will head exists at enactment, they may continue under the act.

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

Subjects

Authorities, Boards, & Commissions