How do I appeal my property tax assessment in Alabama?

Alabama property tax appeals are governed by Ala. Code Title 40, Chapter 3.

1. Assessment Classes

Ala. Const. amend. 373 establishes assessment ratios:

Class I (utilities) — 30%.

Class II (other real and personal) — 20%.

Class III (residential, agricultural, single-family owner-occupied, historic) — 10%.

Class IV (motor vehicles) — 15%.

Class III status for an owner-occupied residence is critical — file the homestead with the tax assessor by December 31.

2. Assessment Notice & Informal Review

Notices are mailed in spring. Contact the county tax assessor's office for an informal conference first.

3. County Board of Equalization (BOE)

File a written protest within 30 days after the notice date (Ala. Code § 40-3-20). The BOE is a 3-member body appointed by the Department of Revenue, county commission, and city council/board of education. Hearings are typically informal but evidentiary.

4. Circuit Court Appeal

Appeal an adverse BOE decision to circuit court within 30 days under Ala. Code § 40-3-25. You must post a supersedeas bond equal to twice the taxes in dispute, or pay the undisputed portion. The court hears the matter de novo, with right to a jury trial under § 40-3-25(c).

5. Court of Civil Appeals

Circuit court decisions are appealable to the Alabama Court of Civil Appeals.

6. Current Use Valuation

Agricultural, forest, and historic property may be assessed at current use value (not market value) under Ala. Code § 40-7-25.1 — significant savings.

7. Homestead Exemption

Owner-occupied homestead receives state-mandated exemptions from state property tax (Ala. Code § 40-9-19): $4,000 for under 65, full exemption from state tax for 65+, more for low-income or disabled. Many counties grant additional exemptions.

This is legal information, not legal advice.