Mobile County Board of Equalization
The Board of Equalization serves only to hear appeals on Market Value.
The Board does not have any part in the process of setting the original values.The Board of Equalization does NOT appraise or assess property. It has no authority over class, current use or exemptions.THE REVENUE COMMISSIONER'S OFFICE APPRAISES AND ASSESSES THE PROPERTY. The Board is not a part of the Revenue Commissioner's Office. It is a separate entity, operating under the guidelines of the State Revenue Department. The Board of Equalization serves only as an "avenue" whereby the property owner can protest values set by the Revenue Commissioner. The Board of Equalization is charged with the task of making sure that values placed on property for ad valorem purposes are fair and equal.
Mobile County is now under Governor Riley's order for yearly reappraisal of all property therein. When the valuation notices are sent to the taxpayer, by the Revenue Commissioner's office, the taxpayer has 30 days from the dated notice to file a protest with THE BOARD OF EQUALIZATION.
- TO FILE a protest - The taxpayer (or agent) must submit a letter by mail or fax to the BOARD OF EQUALIZATION, 3925 Michael Blvd. Suite H, Mobile, Alabama 36609. No requests are taken over the phone. Must be in writing - by mail OR Fax: (251- 574-8591)
- INFORMATION TO INCLUDE IN LETTER - Provide Key number of the property, the reason for disagreeing with the Market Value and the mailing address and daytime phone number of the protester.(Printable form)
- PROCEDURE AFTER PROTEST IS RECEIVED - The protesting taxpayer(s) (or an agent) may receive a questionnaire acknowledging receipt of their protest asking them to provide additional information which may be helpful in determining value. This information along with the letter of protest is turned over to the Revenue Commissioner's office for review. An appraiser, from the Revenue Commissioner's office, will go out and look at the property and will check for errors, specific problems, conditions, etc. After the appraisers' review, they will return the protest to our office (Board of Equalization) with their (the appraiser) recommendation. This may be "no change" or a new value.
The Board will then write a letter to the taxpayer(s) (the agent) showing the result of the preliminary review. The taxpayer/agent will reply by returning the bottom portion with a response to the recommended value: approve or disapprove. If the taxpayer checks "approve" the recommended values will become final.
If the taxpayer checks disapprove, a hearing will be scheduled to discuss the values placed on the property.As a result of this hearing, the Board will set the Fair Market Value according to the evidence presented.
IF THE TAXPAYER DOES NOT RESPOND TO THE PRELIMINARY LETTER A HEARING WILL BE SCHEDULED.
Mr. Kenneth C. Kvalheim, Chairman
Dr. Arnold Luterman, Member
Mr. Danny L. Perry, Member