HB426 Alabama 2025 Session

Summary

Primary Sponsor

Chris SellsRepresentative

Republican

Session

2025 Regular Session

Title

Alabama Ad Valorem Advisory Committee, membership revised

Summary

HB426 would expand the Alabama Ad Valorem Advisory Committee by adding two resident taxpayers as members appointed by the commissioner.

What This Bill Does

HB426 would add two resident taxpayers to the Alabama Ad Valorem Advisory Committee, appointed by the commissioner, who must have paid Alabama taxes for at least five years and paid all tax liabilities. The rest of the committee’s composition remains, but the bill requires that recommendations and appointments reflect diversity in race, gender, geography, urban/rural status, and economics. Members serve one-year terms with possible reappointment, receive no state compensation, and may be reimbursed for travel; the committee must meet at least four times a year and provide input to the Commissioner and Department of Revenue, with the Commissioner able to respond to its recommendations.

Who It Affects

• Two resident taxpayers who would be appointed to the committee and must meet tax payment criteria.
• Local officials, the Association of Alabama Tax Administrators, and the Commissioner, who will implement the new appointment process, maintain the existing structure, and ensure diversity in appointments.

Key Provisions

• Adds two resident taxpayer members to the Alabama Ad Valorem Advisory Committee, appointed by the Commissioner.
• Taxpayer members must have paid Alabama taxes for at least five years and paid all tax liabilities.
• Requires diversity in recommendations and appointments (racial, gender, geographic, urban/rural, economic).
• Members serve one-year terms and may be reappointed if recommended by the Association of Alabama Tax Administrators; initial and ongoing appointment timing governed (deadlines noted in bill).
• No state compensation for committee members; local officials may be reimbursed for travel.
• Committee must meet at least four times per year; may meet with the Commissioner and Revenue Department; formal recommendations require majority vote; the Commissioner responds.
• Effective date: October 1, 2025.

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 & Revenue