Mobile County Board of Equalization
HOW TO FILE A PROTEST
The duty of the Board of Equalization is to review the Fair Market Value ONLY that is placed on property by the Revenue or License Commission after an appeal has been received from the owner. The Board of Equalization DOES NOT take appeals for exemptions, tax amount or miscellaneous fees. Please contact the appropriate office to address these issues. If there is an objection to a value, the objection must have a justifiable cause and supporting evidence. To adjust value we require the property owner and/or agent thereof to provide supporting data. The Board will weigh all evidence before reaching a final valuation. Supporting Data (can include, but is not limited to the following)
- Relevant Photos of the INSIDE of the home or building (Especially if adverse conditions exist);
- Copies of private appraisals completed within the assessing time frame (see table below);
- Summary of any recent renovations, costs, or receipts;
- Engineering reports
- Soil/water testing reports
- Land conservation reports
- The past 3 years' income and expense statements with rent roll for Apartments, Shopping Centers, and Office Buildings;
- Income/Expense statements for Hotels & Motels, past 3 years' history itemized; audited operating statements are preferred.
- Lease Agreements
ALL EVIDENCE MUST BE SUBMITTED WITH APPEAL AND WILL NOT BE RETURNED.
Methods to File Objection to Value
Return a completed PROTEST FORM for EACH parcel
Submit a written Letter notifying the Board of the objection to value which must include
- the correct KEY number and complete PARCEL identification number (xx-xx-xx-x-xxx-xxx.xxx)
- the correct name and mailing address
- a telephone number and email address; and
- the reason you feel the Fair Market Value should be different
All information stated above must be provided. Notices, forms or letters not containing all required data may be considered incomplete and not processed.
All appeals to value must be received in the office of the Board of Equalization or be USPS postmarked within 30 days of the notice date. NOT THE DATE THE OWNER RECEIVED THE NOTICE.
- An original signature is required.
- The Board will not process incomplete or inaccurate objections to value requests.
- Appeals can be hand delivered, mailed or emailed to the address of the Board of Equalization. WE CAN NOT RECEIVE FAXED APPEALS. DO NOT SEND YOUR APPEAL TO THE REVENUE COMMISSION OFFICE. This could result in your appeal not being received on time.
Establishment of Agent Representation
In order for the Board of Equalization to process a protest with an agent of the owner, the owner must provide in writing that the agent is authorized to represent the property owner.
- Authorization for protest is for the current protest tax year only.
- If an address change is needed for property tax records; please contact the Revenue Commissioners Office at 251-574-8530.
- All mail correspondence will be sent to the address listed on the protest.
- Objections to Value received by persons or agents/representatives that are not authorized as stated above will not be processed.
- Once an agent or representative has been established, only the one giving that agent or representative authorization may assign another agent. This must be done in writing and must be communicated clearly and timely to the Board of Equalization.
- Should an authorized agent notify the Board of Equalization that they have resigned from agent status, the Board of Equalization will send all future Objection to Value correspondence to the property owner at the address on file in the Mobile County Revenue system unless the owner appoints new representation. Property owners are responsible to provide the correct mailing address to the Revenue Commissioners offices.
The assessing time frame for transactions (sales, property changes, construction, etc.) of a tax year is October 1 through September 30 (see table below).
The person or entity approved to file an Objection to Value or authorize an agent is the owner of the record on the lien date (see table below).
(the lien date is the day on which taxes are levied against property)
Tax Year Assessing Time Frame Lien Date
2021 October 1, 2019 – September 30, 2020 October 1, 2020
2022 October 1, 2020 - September 30, 2021 October 1, 2021
2023 October 1, 2021- September 30, 2022 October 1, 2022
2024 October 1, 2022 – September 30, 2023 October 1, 2023
2025 October 1, 2023 – September 30, 2024 October 1, 2024
2026 October 1, 2024 – September 30, 2025 October 1, 2025
2027 October 1, 2025 – September 30, 2026 October 1, 2026
2028 October 1, 2026 – September 30, 2027 October 1, 2027
YOU MUST BE THE OWNER OF RECORD AS OF THE LIEN DATE TO FILE AN APPEAL. NO EXCEPTIONS CAN BE MADE
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