SB233 Alabama 2025 Session

Summary

Primary Sponsor

David SessionsSenator

Republican

Session

2025 Regular Session

Title

Alabama Ad Valorem Advisory Committee, membership revised

Summary

SB233 expands the Alabama Ad Valorem Advisory Committee by adding two resident taxpayer members and sets related eligibility and appointment rules, with the change taking effect on October 1, 2025.

What This Bill Does

It adds two resident taxpayers to the committee, appointed by the commissioner, who must have paid Alabama taxes for at least five years and have paid all tax liabilities. The existing committee structure remains—local officials from each congressional district (selected from three recommendations per district), plus the presiding president and vice president of the Association of Alabama Tax Administrators, plus two local officials appointed by the commissioner. The act outlines appointment procedures, diversity requirements, term lengths, meeting schedules, and how the committee's recommendations are handled, with the act becoming effective October 1, 2025.

Who It Affects

• Resident taxpayers in Alabama who meet the eligibility criteria and may be appointed as two new taxpaying-member representatives on the committee.
• Local officials, the Association of Alabama Tax Administrators, and the Alabama Department of Revenue, as the composition, appointment process, and collaboration with the committee may change to include the new taxpayer members and ensure diversity.

Key Provisions

• Adds two resident taxpayers to the committee as members appointed by the commissioner, with eligibility requiring at least five years of paying Alabama taxes and having paid all tax liabilities.
• Keeps existing structure: one local official from each congressional district (appointed from three recommendations per district), plus the presiding president and vice president of the Association of Alabama Tax Administrators, and two local officials appointed by the commissioner.
• Appointment process includes using recommendations from the Association of Alabama Tax Administrators; vacancies filled from these recommendations or by requesting new lists; diversity requirements to reflect racial, gender, geographic, urban/rural, and economic diversity.
• Terms are one year, with potential for reappointment if recommended by the Association of Alabama Tax Administrators; initial and annual appointment timelines are specified, though the act’s effective date is October 1, 2025.
• No state compensation for committee members; travel reimbursement allowed as permitted by law; meetings required at least four times per year and may include input from the commissioner and Department of Revenue.

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