State Tax Appeal

Alabama State Tax Appeal

Notice of Appeal to the Alabama Tax Tribunal (or circuit court) for Department-administered taxes, or a property-tax appeal from a county Board of Equalization to the circuit court

IMPORTANT — READ FIRST: Two Separate Tracks; Alabama Does Have a Tax Tribunal

Alabama has an independent Alabama Tax Tribunal (an executive-branch agency separate
from the Department of Revenue), created by the Alabama Taxpayer Fairness Act (Act
2014-146) and operating since October 1, 2014 (Ala. Code § 40-2B-2). It is not a
single forum for every tax — the path depends on the type of tax:

• Taxes administered by the Alabama Department of Revenue (ALDOR) (income, sales and
  use, withholding, business privilege, and similar taxes) are contested by appealing a
  final assessment (or a denied refund) to the Alabama Tax Tribunal — or, at the
  taxpayer's election, directly to a circuit court. Use PART A. (Ala. Code
  §§ 40-2B-2, 40-2A-7.)

• Locally assessed ad valorem (property) tax is outside the Tax Tribunal's
  jurisdiction (except public-utility property under Chapter 21). It is contested by
  objecting to the county Board of Equalization (BOE), then appealing the BOE's final
  valuation to the circuit court. Use PART B. (Ala. Code § 40-3-25.)

Deadlines are jurisdictional. Effective October 1, 2025, Act 2025-343 extended the
final-assessment appeal period from 30 days to 60 days. A taxpayer must appeal a
final assessment to the Tax Tribunal (or circuit court) within 60 days of the
date the final assessment is mailed or personally served, whichever is earlier (Ala. Code
§ 40-2A-7(b)(5)). A denied (or deemed-denied) petition for refund may be appealed to
the Tax Tribunal within two years (§ 40-2A-7(c)(5)). A preliminary assessment is
not appealed to the Tribunal; instead file a written petition for review with the
Department within 30 days (§ 40-2A-7(b)(4)). In the property track, an appeal from a
BOE valuation is due within 30 days of the notice (§ 40-3-25).

Burden of proof. A final assessment is prima facie correct, and the burden is
on the taxpayer. The Tax Tribunal hears appeals without a jury; a property appeal
in circuit court may be tried to a jury on timely demand (§ 40-3-25).

No filing fee is charged for a Tax Tribunal appeal. A Tribunal final order has the
same force and effect as a circuit court judgment and is subject to appeal in the same
manner (Ala. Code § 40-2B-2).

PROCEDURAL ROADMAP (deadlines are strict — measure from the notice)

PART A — NOTICE OF APPEAL TO THE ALABAMA TAX TRIBUNAL (ALDOR-ADMINISTERED TAXES)

BEFORE THE ALABAMA TAX TRIBUNAL

A-1. Nature of the Appeal

Taxpayer [TAXPAYER LEGAL NAME] appeals to the Alabama Tax Tribunal from the
[Final Assessment / denial of a petition for refund] entered by the Alabama
Department of Revenue and [mailed / personally served] on [DATE]. This notice of
appeal is filed:

• ☐ within sixty (60) days of a final assessment (Ala. Code § 40-2A-7(b)(5)); or
• ☐ within two (2) years of a denied or deemed-denied petition for refund
  (Ala. Code § 40-2A-7(c)(5)).

A-2. Parties and Representative

A-3. The Determination Being Appealed

A-4. Statement of Facts

[State the operative facts in numbered paragraphs: the return(s) as filed, the audit, and
the specific adjustments giving rise to the final assessment or refund denial. Attach a
copy of the final assessment (or refund denial) and supporting documents as exhibits. The
final assessment is prima facie correct and the burden of proof is on the Taxpayer.]

1. [____]
2. [____]
3. [____]

A-5. Specific Grounds for the Appeal

Taxpayer states the following specific reasons for the appeal (a notice that fails to
specify its objections may be dismissed):

1. [Ground 1] — [e.g., the receipts are exempt from Alabama sales/use tax under Ala.
   Code § [____]; the wholesale-sale exclusion applies].

2. [Ground 2] — [e.g., income was improperly apportioned to Alabama; a deduction or
   credit was wrongly disallowed].

3. [Ground 3] — [e.g., the penalty should be waived for reasonable cause; interest
   was miscomputed; the assessment is time-barred].

A-6. Relief Requested

Taxpayer requests that the Alabama Tax Tribunal vacate or reduce the final assessment
(or order the refund), abate the related penalty and interest, and enter a final order
sustaining this appeal.

A-7. Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Taxpayer (Alabama Bar No. [____]) ☐ Taxpayer / Officer
[FIRM / ADDRESS / PHONE / EMAIL]

PART B — PROPERTY-TAX APPEAL FROM THE BOARD OF EQUALIZATION TO THE CIRCUIT COURT

IN THE CIRCUIT COURT OF [COUNTY] COUNTY, ALABAMA

NOTICE OF APPEAL FROM BOARD OF EQUALIZATION VALUATION — Ala. Code § 40-3-25

B-1. Appellant and Property

B-2. The BOE Ruling and Timeliness

1. The county Board of Equalization entered its final valuation by notice dated
   [DATE] (attach as Exhibit A).

2. This appeal is filed within thirty (30) days of that notice, as required by
   Ala. Code § 40-3-25(a). Appellant has filed notice of this appeal with both the
   secretary of the Board of Equalization and the clerk of this Court, and has
   filed a cost bond approved by the clerk.

3. Appellant has ☐ paid the taxes due as fixed for the preceding tax year before
   delinquency, or ☐ executed a supersedeas bond in double the amount of taxes
   (Ala. Code § 40-3-25(b)).

4. ☐ Appellant demands a jury trial (written demand filed within 10 days after the
   appeal is taken, Ala. Code § 40-3-25(a)).

B-3. Values in Dispute

B-4. Grounds for the Appeal

• ☐ Over-valuation — the BOE's value exceeds the property's fair market value.

• ☐ Lack of uniformity — the property is assessed at a higher level than comparable
  property.

• ☐ Error / illegality — [wrong characteristics; wrong classification; clerical or
  mathematical mistake; denial of a homestead or current-use valuation; assessment-cap
  error].

• ☐ Other: [____].

B-5. Statement of Facts and Evidence

[Support the requested value with comparable sales, a certified appraisal, the income
approach (for income property), current-use documentation, or assessment-equity data.]

1. [____]
2. [____]
3. [____]

B-6. Relief Requested

Appellant requests that the Court determine the correct valuation of the property to be
$[____], correct any classification or clerical error, and order the assessment and
tax records corrected, with a refund of any excess tax paid (Ala. Code § 40-3-25(d)).

B-7. Signature

Dated: [__/__/____]

Signature: _______________________________

[NAME], ☐ Attorney for Appellant (Alabama Bar No. [____]) ☐ Owner ☐ Representative
[FIRM / ADDRESS / PHONE / EMAIL]

SOURCES AND REFERENCES

• Ala. Code § 40-2B-2 (Alabama Tax Tribunal; independent agency; final orders =
  circuit court judgments) —
  https://law.justia.com/codes/alabama/title-40/chapter-2b/section-40-2b-2/

• Ala. Code § 40-2A-7 (preliminary/final assessments; appeals; refund petitions) —
  https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-2a-7/

• Ala. Code § 40-3-25 (property valuation appeal to the circuit court; 30 days; jury;
  42-day Supreme Court appeal) —
  https://law.justia.com/codes/alabama/title-40/chapter-3/section-40-3-25/

• Ala. Admin. Code r. 810-14-1-.16 (Department rule — appeal from a final assessment;
  60-day period) — https://admincode.legislature.state.al.us/api/rule/810-14-1-.16

• Alabama Department of Revenue — Final Assessment Appeal Rights (60-day deadline;
  Tribunal vs. circuit court; 125% bond; $100,000 net-worth exception) —
  https://www.revenue.alabama.gov/legal/final-assessment-appeal-rights/

• Alabama Tax Tribunal (forms ATT-1/-2/-3; procedure) — https://www.taxtribunal.alabama.gov/

• Act 2025-343 (effective Oct. 1, 2025; final-assessment appeal period extended
  30 → 60 days) — https://alison.legislature.state.al.us/