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APPEALS PROCESS

In order to bring assessments throughout the State of Alabama into conformity with the requirements of Alabama law and the United States Constitution, the Commissioner of Revenue in Montgomery has ordered that the property in Mobile County be appraised at its current fair and reasonable market value and that the property values shall be adjusted annually to reflect market value.

The property described on the Valuation Notice each year is in accordance with the Federal Court Order, Act 160, 1971 Third Session of the Alabama Legislature for this year. The reappraisal was made under the supervision of the Department of Revenue, State of Alabama using the guidelines and procedures of the Alabama Appraisal Manual.

The Valuation Notice is to advise you of the fair and reasonable market value of the property for ad valorem tax purposes only. Upon receipt of the Valuation Notice the property owner has thirty (30) days from the date of notice to appeal the values. Please remember that you need to have some reason or evidence as to why you feel the assessment is incorrect.

HOW TO APPEAL:

  1. Write, fax or appeal on-line, within 30 days of the notice, a brief explanation of the reason(s) for the request, and any evidence that supports your appeal. Include in your letter the KEY NUMBER, PARCEL NUMBER, BUSINESS HOUR TELEPHONE NUMBER, MAILING ADDRESS, AND EMAIL ADDRESS.

  2. Upon receipt of the Appeal Application the Revenue Commissioner’s appraiser will do an on-site visit of the property, check for errors, specific problems, conditions, etc., that may affect the value. The appraiser will recommend either a reduction, increase or no-change value for the property.

  3. The Revenue Commissioner’s office will process a letter to the taxpayer(s) or agent showing the result of the preliminary review. The taxpayer/agent must return the response of the recommended value marked Approve or Disapprove.

  4. If taxpayer approves the recommendation, values will be final.

  5. If taxpayer disapproves the recommended value, a preliminary (informal) hearing will be scheduled with the Revenue Commissioner’s Appraisal Department to discuss the values. Please be sure to bring all relevant materials and information, including photographs, with you to the hearing.

  6. After the preliminary hearing with the appraiser, a letter will be sent to the taxpayer/agent with the updated values, or if a value can be settled with the appraiser (sign off) no further action is required by the property owner. The Revenue Commissioner’s office will update the assessment and mail out a new bill.

  7. If a settlement cannot be reached, a hearing before the Board of Equalization will be scheduled in order that the property owner or agent can present their case.

  8. If, after the hearing with the Board of Equalization, you wish to object to the Fixed Value, you must file an objection to the Mobile County Circuit Court as set forth in the Code of Alabama, Title 40 Revenue and Taxation, Sections 40-3-24 and 40-3-25.

Note:
The final day to file an appeal online for real property is September 08, 2011.
The final day to file an appeal online for personal property is September 10, 2011

Marilyn E. Wood - Mobile County Revenue Commissioner
Marilyn E. Wood
Revenue Commissioner