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Vehicle Protests

How To File a Protest (PDF)

Vehicle Protest Instructions(PDF)

Vehicle Protest Application(PDF)


The State Department of Revenue has changed their basis for the valuation of all vehicles. The values were formerly based on the values as listed in the NADA books, but effective January 1, 1998, the Revenue Department is using the value listed in the red book/blue book. (Red book being for automobiles and motorcycles and the Bluebook for trucks and trailers.)

The assessed value of private automobiles is 15% of the value, while the assessed value of commercial vehicles, RVs, motorcycles, and trailers is 20% of the value.

A protest of the value placed on a vehicle can be filed with the Board of Equalization. This Board deals only with the value of a vehicle and not the tax or tag fee.

The protest must be made in writing by the property owner or authorized agent. The objection must be submitted no later than thirty (30) calendar days from the date taxes were paid.

A copy of the tag notice stating the VIN number, make, model and year of vehicle should be supplied to the Board along with the letter of protest. It is the responsibility of the taxpayer to prove the value on his tag notice is incorrect.

All vehicle protests will be set for an oral hearing as soon as practical.

Please direct all written protest to:
3925 Michael Blvd., Suite H
Mobile, AL 36609