Appealing Market Value:
Each calendar year, sometime in June, July or August, the Montgomery County Appraisal Department will send a "Valuation Notice" to the property owner of record. By law, the property owner is to be notified every five (5) years regardless of any changes to his property's value. In the interim years a "Valuation Notice" will only be mailed to those properties who experienced some type of change from the prior tax year.
Once you have received your "Valuation Notice" you have 30 days from the date of mailing to contact the Montgomery County Appraisal Department at the telephone number provided on your Valuation Notice. When you telephone the Appraisal Department you will be talking with a knowledgeable appraiser regarding your property. If the appraiser cannot satisfy your question via the telephone an "informal appeal" hearing will be scheduled for a face-to-face meeting with a qualified appraiser.
If you are still unsatisfied with the results of your appeal you may apply to be heard by the Board of Equalization. The Board of Equalization will schedule you a hearing date to come and present your argument. If no satisfaction is gained at this level you have the legal right to appeal to Circuit Court within 30 days after final notification from the Board of Equalization. (Title 40 Chapter 7, Code of Alabama 1975).