The bill HB491 amends several sections of the Code of Alabama 1975 to improve the property tax assessment and appeal process. Key changes include the 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 have the right to file objections within 30 days of receiving the notice. The county board of equalization is responsible for hearing these objections and must provide public notice of their meetings. Additionally, if a taxpayer does not receive notice of an increase, they can still appeal before taxes become delinquent.

The bill also introduces provisions for the timely filing of appeals, stating that taxpayers must appeal within 30 days of receiving notice from the board of equalization, replacing the previous requirement of waiting for the board's final decision. It clarifies that appeals will be prioritized in court, and the circuit court can adjust property valuations based on evidence. Furthermore, the bill outlines procedures for refunds in cases of erroneous tax payments and mandates that the costs of mailing notifications be shared between the county and the state. Overall, HB491 aims to enhance transparency, fairness, and efficiency in the property tax assessment process in Alabama.

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