The bill HB491 amends several sections of the Code of Alabama 1975 to improve the procedures and timelines for property tax assessments and appeals. Key changes include a requirement for county assessing officials to mail valuation notices to taxpayers by July 1, unless otherwise approved by the Department of Revenue. Taxpayers will be informed of any increases in property assessments and can file objections within 30 days. The county board of equalization is mandated to convene to hear these objections and make necessary corrections. The bill also updates the notification process by replacing "tax assessor" with "secretary of the board" and ensures that corrected values are entered on tax return lists.

Additionally, HB491 clarifies the appeal process, allowing taxpayers to appeal to the circuit court if they disagree with the board's or the Department of Revenue's decisions. Taxpayers must file appeals within 30 days of receiving notice from the board of equalization and are required to pay taxes due for the preceding year before the appeal becomes delinquent. The bill also outlines the process for refunds in cases of excessive or invalid taxes, mandating the Comptroller to issue refunds upon court judgment. Overall, HB491 aims to enhance transparency, streamline the property assessment appeal process, and ensure accountability for timely payments while clarifying procedures for refunds and adjustments in property valuations.

Statutes affected:
Introduced: 40-2-18, 40-3-21, 40-3-25, 40-7-25
Enrolled: 40-2-18, 40-3-21, 40-3-25, 40-7-25