Alabama property tax appeals
Review the sourced process overview below, then get the Alabama DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Alabama appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Alabama has 5 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Current use valuation election for Class III property (agricultural, forest, residential, historic buildings and sites)
On the owner's written application, the assessor bases the appraisal on the property's CURRENT USE on October 1 of the taxable year rather than fair and reasonable market value, with no consideration of the prospective value the property might have if put to some other use. Filed with the tax assessor of the county where the property is located, on a form prescribed by the Department of Revenue. Agricultural and forest values use a statutory standard-value formula driven by soil group / productivity rating; residential and historic values use comparable values of comparable property that cannot ordinarily be used other than as residential or historic. For parcels of five acres or less the assessor may require additional data (Alabama Forestry Commission site management plans, photographs, surveys, or verification of use from the county farm agent or U.S. Soil Conservation Service). Once granted, no annual re-application is required - BUT following a sale or other disposition the NEW OWNER must re-apply after written notice from the assessor, or the property reverts to fair and reasonable market value. A denial of a current use application carries 'the same rights and remedies for appeal and relief as are provided by law for taxpayers claiming to be aggrieved by the actions of tax assessors or boards of equalization.' Separately, after receiving notice of the computed current use value, owners have 30 days after receipt of that notice to submit to the assessor a statement outlining asserted errors in the appraisal; the assessor reviews it and forwards it with a written determination and recommendation to the BOE, and objections are heard and finally determined in the same manner as Sec.40-3-19 market-value objections. Form: 'Application for Current Use Appraisal for Class III Property,' ADOR Form Number 'CU App,' Form Year 2017, PDF at https://www.revenue.alabama.gov/wp-content/uploads/2021/10/cuapp.pdf
When:
primary source · verified
Homestead exemptions (including over-65, permanently and totally disabled, and blind exemptions)
A homestead is a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres; the owner must own and occupy it as their primary residence on the FIRST DAY OF THE TAX YEAR for which they apply. STATE exemptions: under age 65 and not disabled - up to $4,000 assessed value, max 160 acres, no income limit; age 65 and over, permanently and totally disabled regardless of age, or blind regardless of age - NO MAXIMUM AMOUNT, max 160 acres, no income limit. COUNTY exemptions: under 65 - up to $2,000 assessed value (counties, municipalities or other taxing authorities may grant up to $4,000); age 65+ with AGI of $12,000 or more on the state return - $2,000 (county school tax collected) or $5,000 (no county school tax); age 65+ with combined taxable income of not more than $12,000 on the federal return - no maximum amount; permanently and totally disabled regardless of age - no maximum amount; blind regardless of age - up to $5,000. ADOR homestead TYPES under Act 2013-295: H-1 (under 65, not disabled) $4,000 state / $2,000 county assessed value; H-2 (65+ with AGI under $12,000 on the most recent state return, or retired due to permanent and total disability regardless of age) exempt from ALL the state portion plus $5,000 of assessed value on the county portion including school district ad valorem taxes; H-3 age 65+ with net taxable income of $12,000 or less on the combined federal return - EXEMPT FROM ALL AD VALOREM TAXES; H-3 disabled - permanently and totally disabled, EXEMPT FROM ALL AD VALOREM TAXES with NO income limitation; H-4 age 65+ with income greater than $12,000 on the most recent Alabama return - exempt from all the state portion plus the regular $2,000 county exemption. A separate Principal Residence Exemption under Title 40-9-21 covers state, county and city taxes for age 65+ with combined federal taxable income not more than $12,000, and for permanently and totally disabled owners regardless of age with no income limitation. Physician's Affidavit form PT-PA-1 is used to verify permanent and total disability. Apply at the local county office.
Ala. Code Sec.40-9-19 through Sec.40-9-21; Act 2013-295 · primary source · verified 2026-08-12
7 percent cap on annual increase in taxable assessed value (automatic, no application)
Automatic statutory limit on the year-over-year increase in taxable assessed value for Class II real and Class III real property. Full terms, calculation method, exclusion triggers and the 'cap gap' warning are set out in the assessment_cycle.assessment_cap field above. No application is required; the local assessing office determines eligibility and computes the capped taxable assessed value each year. Because a BOE win on market value may not reduce the tax bill while a cap gap persists, this materially affects the expected value of an Alabama appeal and should be modeled before quoting savings to a taxpayer.
When:
primary source · verified
Jefferson County '25% Review' and Jurisdictional Protest Policy
Jefferson County publishes a separate 'Jurisdictional Protest Policy' and '25% Review Information' alongside its annual protest process, plus a separate vehicle protest track. Jefferson also limits reschedule requests to one per hearing level (preliminary level and Board level).
Jefferson County Expeditious and Economical Tax Appeals Act (local law)
Jefferson County is subject to a local-law appeal regime titled the 'Expeditious and Economical Tax Appeals Act,' including a provision captioned 'Appeals from Decisions of the Board of Equalization' at Ala. Code Sec.45-37-241.20 (Title 45 - Local Laws, Chapter 37 - Jefferson County, Article 24 - Taxation, Part 2 - Board of Equalization, Division 2).
The appeal ladder, in Alabama's own terms
- 1
County assessing official (Tax Assessor / Revenue Commissioner) preliminary review, conducted with Alabama Department of Revenue field agents assigned to the county
Deadline: No independent deadline. The informal/preliminary conference is triggered by filing the timely written protest with the secretary of the county Board of Equalization (see level 2). Under Ala. Code Sec.40-3-16, 'as soon as letters of protest are filed with the board of equalization' the ADOR agent must attempt to adjust, equalize and settle the protest and must notify protesting taxpayers by mail to meet at the courthouse on a given day. If the taxpayer and the agent agree on a value and the taxpayer consents in writing on the return, that valuation is final unless the Board disapproves it.
Clock starts: Filing of the written letter of protest with the county Board of Equalization
Ala. Code Sec.40-3-16 (Code of Alabama 1975) · primary source · verified 2026-08-12
Not confirmed from a primary source: Neither Ala. Code Sec.40-3-16 nor the Alabama Department of Revenue prescribes a separate form for the preliminary interview stage; counties fold this stage into the BOE protest filing. No numbered statewide form exists to cite. Check the official page before relying on this.Fee: $0
Ala. Code Sec.40-3-16 (no fee prescribed) · primary source · verified 2026-08-12
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County Board of Equalization (BOE)
Deadline: 30 days. STATUTORY TEXT (Ala. Code Sec.40-3-20): a taxpayer 'may file objections in writing to the assessed valuations with the secretary of the board, within 30 calendar days of the date of final publication of the notice.' ADOR's public FAQ states it differently: 'Property owners are given 30 days to file an appeal after receiving written notice of valuation.' COUNTIES ALSO STATE IT DIFFERENTLY FROM EACH OTHER: Madison County - '30 days from the date of the second advertisement'; Mobile County - 'received in the office of the Board of Equalization or be USPS postmarked within 30 days of the notice date NOT THE DATE THE OWNER RECEIVED THE NOTICE' (Mobile posted a hard 2026 deadline of May 19, 2026); Jefferson County - a posted protest window, May 26, 2026 through June 24, 2026 for tax year 2026. The number of days (30) is uniform; the TRIGGER EVENT is not uniformly described. Practitioners must confirm the operative date with the specific county each year.
Clock starts: Statutory trigger is the date of FINAL PUBLICATION of the assessing official's newspaper notice of valuation (published once a week for two consecutive weeks) under Sec.40-3-20. In practice counties compute from the date printed on the individual mailed valuation notice or from the second newspaper advertisement, and some counties publish a fixed protest window instead. It is NOT the date of receipt in Mobile County, which states this explicitly.
Ala. Code Sec.40-3-20 (Acts 1939, No. 143; Code 1940, T. 51, Sec.106; Acts 1945, No. 462; Act 2007-381, Sec.1) · primary source · verified 2026-08-12
Form: County-specific BOE protest form. Alabama has NO statewide numbered BOE protest form. Jefferson County accepts (a) its Protest form, (b) the signed respective-year Valuation Notice, or (c) a signed letter containing the parcel number and site address. Mobile County uses a 'Reappraisal Form' plus a separate 'Letter of Authorization' form for agents, or a signed letter containing the KEY number, full parcel ID, name/mailing address, phone and a valid email. Madison County accepts a written protest mailed to the Madison County Board of Equalization. official form
primary source · verified 2026-08-12
Fee: $0
Ala. Code Sec.40-3-19, Sec.40-3-20 (no filing fee prescribed) · primary source · verified 2026-08-12
- 3
Circuit Court of the county in which the taxpayer's property is located (trial de novo; jury available on demand)
Deadline: 30 days. Ala. Code Sec.40-3-25: 'All appeals from the rulings of the board of equalization fixing value of property shall be taken within 30 days after the final decision of said board fixing the assessed valuation.' Within that 30-day window the taxpayer must (1) file notice of appeal with the SECRETARY OF THE BOARD OF EQUALIZATION, (2) file notice of appeal with the CLERK OF THE CIRCUIT COURT, and (3) file a COST BOND with and approved by the circuit clerk, conditioned to pay all costs. SEPARATE 10-DAY RULE: either the taxpayer or the state may demand a jury trial by filing a written demand within 10 days after the appeal is taken. PAYMENT / SUPERSEDEAS REQUIREMENT (commercially critical): 'When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent; and, upon failure to do so, the court upon motion ex mero motu MUST DISMISS THE APPEAL, unless at the time of taking the appeal the taxpayer has executed a SUPERSEDEAS BOND with sufficient sureties to be approved by the clerk of the circuit court IN DOUBLE THE AMOUNT OF TAXES, payable to the State of Alabama, conditioned to pay all taxes, interest, and costs due the state, county, or any agency or subdivision thereof.' Madison County states the same rule operationally: 'In order to preserve your right to carry the appeal to Circuit Court, taxes must be paid by December 31 or a bond filed in Circuit Court in double the amount of taxes due.' Note Madison County describes the 30 days as running 'from the adjournment of the BOE' whereas the statute says from 'the final decision of said board.'
Clock starts: The final decision of the county Board of Equalization fixing the assessed valuation
Ala. Code Sec.40-3-24 (right of appeal) and Sec.40-3-25 (procedure) (Acts 1939, No. 143; Code 1940, T. 51, Sec.Sec.109-110) · primary source · verified 2026-08-12
Form: No prescribed statewide form. The statute requires a written notice of appeal filed with the secretary of the BOE and with the circuit clerk, plus a cost bond approved by the circuit clerk (and a supersedeas bond in double the amount of taxes if the prior year's taxes are not paid before delinquency). official form
primary source · verified 2026-08-12
Fee: $197 circuit court filing fee where the matter in controversy, exclusive of interest, costs and attorney fees, does not exceed $50,000; otherwise $297 (also $297 if the amount is not specified in the filing). Additional $100 payable at the time a jury is demanded by any party. PLUS a cost bond (amount set and approved by the circuit clerk; not fixed by statute) and, if the prior year's taxes are not paid before delinquency, a supersedeas bond in double the amount of taxes. (statutory)
Ala. Code Sec.12-19-71(a)(4) and Sec.12-19-71(a)(13) (filing/jury fees, as amended by Act 2024-449); Ala. Code Sec.40-3-25 (cost bond and supersedeas bond) · primary source · verified 2026-08-12
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Supreme Court of Alabama (direct appeal from the circuit court judgment)
Deadline: 42 days. Ala. Code Sec.40-3-25: 'From the judgment of the circuit court, either the state or the taxpayer may appeal directly to the Supreme Court of Alabama within 42 days of the entry of such judgment.'
Clock starts: Entry of the circuit court's judgment
Ala. Code Sec.40-3-25 · primary source · verified 2026-08-12
Not confirmed from a primary source: The Alabama Rules of Appellate Procedure notice-of-appeal form was not retrieved or verified in this research pass. Check the official page before relying on this.Not confirmed from a primary source: Ala. Code Sec.12-19-71 covers circuit and district court filing fees only and does not set the Supreme Court of Alabama docket fee. The appellate docket fee statute/schedule was not located within the research budget. Check the official page before relying on this.
Who has to prove what
Not expressed as a named evidentiary standard in the statute. The circuit court proceeding is a de novo valuation trial: 'If from all the evidence the court is of the opinion that the valuation is either too high or too low, it shall render a judgment fixing such valuation as it may deem fit.' The court 'shall decide all questions as to the legality of the assessment and the valuation of the property.' Either party may demand a jury within 10 days after the appeal is taken. The circuit court has NO power to enjoin or suspend the collection of any taxes due. These appeals are designated 'preferred cases.' Note the appeal cuts both ways: the court may fix a value HIGHER than the assessment appealed from, in which case the taxpayer and the sureties on the appeal bond are adjudged to pay the additional taxes with interest from the date of judgment.
primary source · verified 2026-08-12
When values are set
Values are set ANNUALLY. Per the Alabama Department of Revenue: 'All Alabama counties are now under an annual reappraisal program which requires the assessing official to review 1/4 of the County each year, and to assess any/all additional buildings identified during this process for the upcoming tax year. A review of 100% of the property in a county will be completed over a four year equalization cycle.' The reappraisal program is administered by the Commissioner of Revenue and supervised by the Director of the Property Tax Division under Ala. Code Sec.40-7-74 and Sec.40-2-11. Each county prepares an annual sales ratio study to measure appraisal equalization and uniformity. Jefferson County describes the operational sequence: the Appraisal Division sets real property values, ADOR then reviews and directs changes to valuation and equalization under the ALDOR Tax Plan, and only after ADOR approval does the Appraisal Division send Valuation Notices - AND ONLY TO PROPERTIES WITH VALUE INCREASES OR BOUNDARY CHANGES. Lien date is October 1 (Mobile County). Taxes become due and payable each October 1 and are delinquent after December 31. ASSESSMENT RATIOS (Ala. Code Sec.40-8-1): Class I, all property of utilities used in the business of such utilities - 30%; Class II, all property not otherwise classified - 20%; Class III, all agricultural, forest, and residential property and historic buildings and sites - 10%; Class IV, private passenger automobiles and pickup trucks owned and operated by an individual for personal or private use - 15%.
primary source · verified 2026-08-12
How counties differ
Alabama's appeal is administered county by county and the calendar is NOT uniform. The 30-day length is statewide; the start date is not. (1) MADISON COUNTY - new values usually set in March or April; notice given by legal advertisement in the newspaper for two consecutive weeks; 'Tax payers have 30 days from the date of the second advertisement to file an appeal'; written protest mailed to the Madison County Board of Equalization, Madison County Service Center, 2nd Floor, 1918 Memorial Parkway NW, Huntsville, AL 35801; circuit court appeal 'within 30 days from the adjournment of the BOE'; taxes must be paid by December 31 or a bond filed in circuit court in double the amount of taxes due to preserve the circuit court appeal. (2) MOBILE COUNTY - hard published deadline of MAY 19, 2026 for tax year 2026; appeals must be received in the BOE office or USPS-postmarked 'within 30 days of the notice date NOT THE DATE THE OWNER RECEIVED THE NOTICE'; original signature required; no faxed appeals; appeals must NOT be sent to the Revenue Commission office; the appellant must have been the owner of record on the October 1 lien date, no exceptions; the BOE reviews FAIR MARKET VALUE ONLY and will not hear exemptions, tax amount or miscellaneous fees; the BOE may DECREASE, INCREASE OR NOT CHANGE the protested value; a BOE decision is effective for ONE YEAR ONLY; all evidence must be submitted with the appeal and will not be returned; foreclosures and short sales cannot be considered; the relevant 'assessing time frame' for tax year 2026 is October 1, 2024 - September 30, 2025. (3) JEFFERSON COUNTY - a posted protest WINDOW rather than a rolling 30 days from each notice: May 26, 2026 through June 24, 2026 for tax year 2026; two offices, Birmingham (716 Richard Arrington Jr. Blvd N, Suite A500, Birmingham, AL 35203, 205-325-5566) and Bessemer; values become official on a date posted to the BOE web page and taxpayers are told to check from early April and every two weeks thereafter so as not to miss the window; VALUATION NOTICES ARE MAILED ONLY TO PROPERTIES WITH VALUE INCREASES OR BOUNDARY CHANGES, so an owner who receives nothing may still have an appealable value; online filing available via the BOE Citizens Access Portal at https://eringcapture.jccal.org; protest may be made by the Protest form, by signing and returning the year's Valuation Notice, or by a signed letter with parcel number and site address; only protests postmarked by USPS on or before the due date are accepted; the Board will not approve late protests or protests not signed by the authorized owner. BUILD IMPLICATION: any AppealMyTax deadline engine for Alabama must be driven by per-county published dates refreshed annually, not by a single statewide formula. Alabama has 67 counties; only these three were verified.
Alabama appeal deadline
Deadlines varyAlabama deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Alabama exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Alabama home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.