Alabama Property Tax Appeals: 30-Day Deadline & BOE

How Alabama Property Tax Appeals Work

In Alabama the county assessor or appraisal office values your property and the county Board of Equalization (BOE) hears your protest. If the BOE does not give you the value you want, the next step is the circuit court of your county. The Department of Revenue points owners to Ala. Code sections 40-3-20, 40-3-24 and 40-3-25 for the appeals process. Alabama Department of Revenue, appeals FAQ

The Deadline: 30 Days From Your Valuation Notice

The Department of Revenue says owners have 30 days to file an appeal after receiving written notice of valuation, and the protest goes to the county BOE in writing. Montgomery County's appraisal department puts it as thirty days from the notice date and asks for supporting evidence for each parcel, such as closing statements, recent fee appraisals, photos and comparable sales. The safe move is to count from the date printed on the notice and file well inside it. Alabama Department of Revenue, appeals FAQ Montgomery County, Appeals

Valuation notices usually go to owners whose value changed from the prior year. If you did not get one and your value still looks wrong, ask your county appraisal office what it will accept.

What Happens If You Disagree With the BOE

If the BOE overrules your objection and enters a final assessment, you can appeal to the circuit court of the county under Ala. Code 40-3-25. A 30-day clock starts the day the BOE enters its final assessment, and within it you must:

1. File a notice of appeal with both the secretary of the BOE and the clerk of the circuit court.
2. File a cost bond with the circuit clerk.
3. Pay the assessed taxes before they become delinquent, or file a supersedeas bond when you take the appeal.

Either side can demand a jury trial, in writing to the circuit clerk, within 10 days after the appeal is taken. The Alabama State Bar's article notes that several of these steps have been treated as jurisdictional, so missing one can end the appeal. Alabama State Bar, Appeal of Board of Equalization Valuations

The 7 Percent Cap

Alabama now limits the annual increase in the taxable assessed value of Class II and Class III real property to 7 percent. The base year was effective October 1, 2024, for tax collections beginning October 1, 2025. The cap limits increases only, not decreases, and the Department says the limits continue through the fiscal year beginning October 1, 2027. Alabama Department of Revenue, 7% cap information

The cap comes off a parcel when it is in a tax increment district, its classification changes, it changes ownership (family and spousal transfers for no or nominal consideration, and transfers on a death, do not count), it has never been assessed, or an addition or significant improvement was made. Ordinary maintenance does not count as an improvement. If you recently bought your home, the cap probably does not protect your first-year value, so the accuracy of the assessed value itself matters. Alabama Department of Revenue, 7% cap information

Homestead Exemptions

A homestead is a single-family, owner-occupied dwelling on up to 160 acres, occupied as your primary residence on the first day of the tax year for which you apply. The Department of Revenue lists categories H-1 through H-4:

• H-1: under 65 and not disabled, $4,000 of assessed value for state taxes and $2,000 for county taxes.
• H-2: age 65 or older with adjusted gross income under $12,000 on the state return, or retired because of permanent and total disability, exempt from the state portion and $5,000 of assessed value on the county portion.
• H-3: age 65 or older with net taxable income of $12,000 or less on the combined federal return, or permanently and totally disabled, exempt from all ad valorem taxes.
• H-4: age 65 or older with income above $12,000 on the most recent Alabama return. The Department's page has the amount.

Apply at your local county office. Alabama Department of Revenue, Homestead Exemptions

Taxes Due and Delinquent

Alabama property taxes become due on October 1 and are delinquent if paid after December 31. That timeline matters for a circuit court appeal, because you must pay before delinquency or post a supersedeas bond. Alabama State Bar

Where the Windows Stand Now

Alabama's protest window opens with your valuation notice, so no county has one calendar date. The county guides below cover where each county's appraisal office takes protests. If a notice arrived in the last 30 days, you are inside the window now.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them with your county BOE yourself. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its appraisal office and how it takes protests.