What is the job of the Revenue Commissioner?

The Revenue Commissioner is responsible for the following:

Lists and maintains records on each piece of taxable real and business personal property in Montgomery County.  REAL PROPERTY includes land and everything affixed thereto.  PERSONAL PROPERTY includes business furniture, fixtures and equipment used in the operation of ones business.  As Montgomery County's Revenue Commissioner, Sarah Spear, is responsible for the equitable assessment of all taxable property located in Montgomery County Alabama.  Individual parcels (see Mapping/GIS) number close to 90,000 +/-.  Montgomery County covers approximately 780+/- square miles.

The Revenue Commissioner is responsible for the fair market value of homes, businesses and other taxable property in Montgomery County.  Fair market value may go up or down depending on the real estate market in the County.

The Revenue Commissioner is required by law (Code of Alabama Title 40) to notify property owners of any increase or decrease in the fair market value of their property.  The Revenue Commissioner assists taxpayers with completion of their HOMESTEAD EXEMPTION application as well as with application for various other types of EXEMPTIONS available by law to the property owner.

The Revenue Commissioner is also responsible for protest about valuation of their property and facilitates the activities of the BOARD OF EQUALIZATION.