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 of receiving the notice. The county board of equalization is mandated to convene to hear these objections and make necessary corrections to property valuations. The bill also introduces technical revisions to clarify the roles of the county board and the Department of Revenue, ensuring taxpayers have the right to appeal decisions made by the board.

Additionally, HB491 modifies the appeal process by requiring taxpayers to file appeals within 30 calendar days of receiving notice from the board of equalization, replacing the previous requirement of filing after the board's final decision. It allows taxpayers to pay taxes without penalty or file an appeal if the board has not issued a final ruling by November 30. The bill also outlines procedures for refunds in cases of erroneous tax payments and mandates that the Comptroller issue refunds upon a court's judgment. Furthermore, it requires assessing officials to maintain a detailed list of property values and notify taxpayers of any changes, including disallowed exemptions. Overall, the bill aims to enhance transparency, fairness, and efficiency in the property assessment and appeal process.

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