State Guide
How to Appeal Your Property Taxes in Alabama (2026 Guide)
If you own a home in Alabama, your county tax assessor sets its fair market value — what it would sell for — and that number, not the smaller assessed figure, is the one you challenge. Every year you have a window to contest it before it's locked in.
The Alabama deadline: the Board of Equalization window
Alabama's appeal goes to your county Board of Equalization (BOE). After the county sets values, it publishes them, and you have 30 days from your valuation notice to file a written protest (Ala. Code §40-3-20). The exact window is county-published and generally falls in spring, so there is no single statewide date — watch for your notice and confirm your county's schedule with the tax assessor.
The BOE hearing is the first, cheapest rung. If it doesn't go your way, you can appeal to the Circuit Court, where the case is heard de novo (fresh) (§40-3-25).
How Alabama assesses your home
Alabama does not tax your home at 100% of its value, and the fraction depends on how the property is classified. An owner-occupied home is Class III, assessed at 10% of its fair market value; other residential property (like a rental) is Class II at 20% (Ala. Const. Amend. 373; Ala. Code §40-8-1). So a Class III home worth $250,000 carries a $25,000 assessed value. That fraction changes how you read your notice, but not how you win: your appeal contests the fair market value — the 100% figure — and if you get it lowered, your assessment falls right along with it.
| Category | Alabama |
|---|---|
| Assessment basis | Owner-occupied (Class III) = 10% of market value; other residential (Class II) = 20% (§40-8-1) |
| Appeal deadline | Written protest within 30 days of the county valuation notice; spring, county-published (§40-3-20) |
| Where you file | County Board of Equalization → Circuit Court (de novo) |
| Assessment cap | Temporary 7% annual cap on assessed-value growth (Act 2024-344, tax years 2025 through FY 2027); no permanent acquisition cap |
| Can the board raise your value? | Yes — the BOE adjusts up or down; Circuit Court is de novo (§40-3-25) |
Alabama has no permanent acquisition-value cap (no California-style reset when you buy), and homestead exemptions reduce your taxable value but aren't a value cap. There is a temporary cap, though: Act 2024-344 limits the annual increase in your taxable assessed value to 7% for Class II and Class III real property, for tax years 2025 through the fiscal year beginning October 1, 2027, after which it expires (it resets on a non-family ownership change, new construction, a classification change, or property in a TIF district). If that cap is already holding your assessed value below full market, a comparable-sales win may mainly protect your future baseline; if you bought recently or the cap doesn't bind, a lower market value cuts your bill more directly.
Building your case
Because the question is your home's fair market value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition — not listing prices or online estimates. Three or four solid comps with clear adjustments carry far more weight than a complaint that the number "feels high."
One Alabama-specific caution: your county Board of Equalization can adjust your value up or down, and a Circuit Court appeal is heard de novo — the court can set the value "too high or too low… as it may deem fit" (Ala. Code §40-3-25), including higher than you appealed. Increases on ordinary homes are uncommon, but file only when your comps clearly support a lower value.
Filing at the county level
Every Alabama county runs its own Board of Equalization, and the mechanics — where to file your protest, the county's exact objection window, and hearing dates — vary across all 67 counties. We're building out county-specific guides with the filing office and local calendar for each. In the meantime, use PROppeal to pull licensed comparable sales for your address and confirm your protest window with the county tax assessor.
Get your case built
You don't need to wait on a county-specific guide to start. PROppeal pulls licensed comparable sales for your address, works from your home's fair market value (then applies the 10% Class III ratio), and gives you a straight answer on whether your assessment is out of line — before your county's protest window closes.
Sources
- Ala. Const. Amend. 373 (now §217) — property classes and assessment ratios (Class III owner-occupied = 10%)
- Ala. Code §40-8-1 — assessment ratios by class of property (Class III 10%, Class II 20%)
- Alabama Dept. of Revenue — 7% assessed-value cap (Act 2024-344 / HB73)
- Ala. Code §40-3-20 — Board of Equalization; protest of valuation
- Ala. Code §40-3-25 — appeal to the Circuit Court (heard de novo; value set as the court deems fit)
Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.
See if your Alabama assessment is too high
PROppeal checks your case against real, recent comparable sales and gives you an honest verdict — then builds the board-ready letter to file, all in one price.
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