HB505 Alabama 2025 Session

Summary

Primary Sponsor

Chris SellsRepresentative

Republican

Session

2025 Regular Session

Title

Alabama Tax Tribunal, judge compensation revised, period of time to file an appeal to tribunal increased

Summary

HB505 extends the appeal deadline for tax decisions and raises Alabama Tax Tribunal judges' pay to match administrative law judges.

What This Bill Does

The bill lengthens the period taxpayers have to file an appeal of a final tax assessment to the Alabama Tax Tribunal or circuit court from 30 days to 60 days. It also changes how the Alabama Tax Tribunal judges are paid, setting their compensation to be the same as administrative law judges. These changes are made by amending Sections 40-2A-7 and 40-2A-8 for appeals, and Section 40-2B-2 for judge compensation; the effective dates are June 1, 2025 (compensation) and October 1, 2025 (appeal period).

Who It Affects

• Taxpayers who receive a final tax assessment and will have a longer window (60 days) to file an appeal to the Alabama Tax Tribunal or circuit court.
• Judges of the Alabama Tax Tribunal and the tribunal's administration, who will receive compensation equal to administrative law judges.

Key Provisions

• Amends Sections 40-2A-7 and 40-2A-8 to extend the appeal period from 30 to 60 days for final assessments to the Alabama Tax Tribunal or circuit court.
• Amends Section 40-2B-2 to set Alabama Tax Tribunal judges' compensation at the same level as administrative law judges.

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