Please find below a list of questions and answers concerning the filing of Board of Equalization Appeals for the Montgomery County Appraisal Department for residential, commercial and business personal property.

1. When is the Board of Equalization going to send tax notices for the 2024 tax year?
      Answer:

   The Board of Equalization expects to send notices for the 2024 tax year on or before the fourth week of May 2024.

2. What is the deadline for filing the tax appeals?
      Answer:

   Thirty days from the date printed on the notice sent to the taxpayer.

3. What is the appeal filing fee?
      Answer:

   There is no fee to file an appeal with the Board of Equalization.

4. Is there an informal process before the filing deadline?
      Answer:

   The informal process is available to all taxpayers or representatives before being sent to the Board of Equalization and is recommended. However, the taxpayer or representative may request the appeal be sent directly to the board for review.

5. Is the taxpayer or representative required to fill out a specific form for the appeal?
      Answer:

   No, the taxpayer or representative need only to send in a request to propertytaxappeals@mc-ala.org or revco.mc-ala.org to file an appeal for real property. Also, the taxpayer or representative my call us at (334) 832-1327 for real property appeals or (334) 832-1375 for personal property appeals.

6. Does your county require evidence to be submitted with the appeal or can it be supplemented after the initial filing?
      Answer:

   Yes, The Board of Equalization requires all supporting documents to be submitted with all appeals when filed.  Also, The Board of Equalization may request additional supporting documentation on a case by case basis as needed. 

7. What are some of the supporting documents the Board of Equalization may require?
      Answer:

   Some of the supporting documents may include: Closing Statements, Appraisals, Comparable Sales, and Insurance Values.

8. Can an out-of-state agent file on behalf of the taxpayer or does an attorney need to file the appeal?
      Answer:

   Yes, Any out-of-state representative may file an appeal for the taxpayer. An attorney is not needed to file the appeal. However, the taxpayers representative will need to provide an authorization form signed by the taxpayer stating the representative will be representing them in their appeal. Please Note: The county does not have authorization forms for taxpayers. The taxpayer or representative will have to provide the form.

9. Does the county accept Original Signature or Electronic Signature for filing appeals?
      Answer:

   The Board of Equalization request all appeals be by original signatures.

10. Why did my value increase?
       Answer:

    There are different factors that can determine an increase in market value. A few of these would include:

    • adding a new house to your property
    • changes found after a field review of the property
    • or sales review indicating the market has increased in value for that neighborhood

       

11. Why did my value decrease?
       Answer:
    

    There are different factors that can determine a decrease in the value of a property as well. Some of these factors could be:

    • a review of the property whereby the condition was changed on review
    • a building was removed from the property
    • correction of square footage after a field visit
    • or a sales review of the neighborhood with market sales indicating a selling price lower than the previous year sales review

       

12. What is the date range for comparable sales used to determine market value?
       Answer:
    

    The Board of Equalization will look at sales for the 2024 tax year from October 1, 2022 to September 30, 2023 for the 2024 tax year.

     
13. What is the Lien Date for taxes?
       Answer:
    

    The lien date for the 2024 tax year is October 1, 2023.

14. Why do we have to file Business Personal Property every year when nothing has changed from the previous year?
        Answer:
    

    Title 40 , Chapter 7, Code of Alabama 1975, requires that every person report to the county taxing official each year a complete list of all business personal property owned by the taxpayer on October 1 of the tax year.