Property Assessors Offices - Alabama Laws and Regulations

Learn about the laws and regulations governing property assessors offices in Alabama

Alabama property assessors offices laws and regulations deal with property taxes that are based on the estimated value of real property. The fair market value is the most common standard of value used in Alabama, although there are other standards, such as the foreclosure value or distressed sale value. A property tax exemption is applied by reducing a property's assessed value by a specified amount before calculating the property tax.

There are a variety of information sources regarding the laws on Alabama property values. These sources include the three following categories:

1. The Alabama state government. These sources offer official information, including state laws that deal with property assessors in Alabama.
2. County and municipal governments in Alabama. These sources provide the rules and procedures for a specific property assessors office in Alabama.
3. Alabama law firms that include property law as one of their areas of practice. These firms may provide information on specific issues of property tax laws in Alabama.
   

Examine the laws that control assessors of property values in Alabama

The state government of Alabama will have specific laws for property tax assessors. Private organizations also provide summaries and general information on property tax assessor laws in Alabama.
Alabama Department of Revenue provides the specific legislation that addresses the assessment of property taxes in Alabama. Pete on the Beach provides a summary of Alabama property tax law as it relates to real estate transactions in Alabama.

Study the procedures for conducting Alabama property assessment in a particular jurisdiction

Local governments have specific procedures for property assessments and also may offer an Alabama property tax search. A complete list of Alabama property tax records may also be available.
Revenue Commissioner in Baldwin County describes the homestead exemptions that Alabama allow for property taxes. The Revenue Commissioner for Lauderdale County cites the specific portion of the Alabama Code that defines real property in Alabama.

Review Alabama property assessors laws from private organizations in Alabama

Private organizations in Alabama frequently lobby to reform laws on property assessments. They also may write articles on specific issues regarding property taxes in Alabama.
Alabama Historical Commission provides an overview of property assessment law in Alabama as it relates to historic buildings. The Alabama Forestry Association offers a history of Lynch et. al. vs. Alabama, an important property tax case in Alabama.

• Many laws on Alabama property assessments are the result of the Financial Institutions Reform and Recovery and Enforcement Act (FIRREA). The savings and loan crisis of the late 80s resulted in the passage of the FIRREA in 1989, which required the adoption of property appraisal standards in the United States.

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