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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);
  • Any evidence of market value for your property as of the assessing time frame (see table below) and comparable property in the vicinity; foreclosures and short sales CAN NOT be considered.
  • 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
or
Submit a written Letter notifying the Board of the objection to value which must include

  1. the correct KEY number and complete PARCEL identification number (xx-xx-xx-x-xxx-xxx.xxx)
  2. the correct name and mailing address
  3. a telephone number and email address; and
  4. 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.

IMPORTANT NOTES

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.

Important Notes

  1. Authorization for protest is for the current protest tax year only.
  2. If an address change is needed for property tax records; please contact the Revenue Commissioners Office at 251-574-8530.
  3. All mail correspondence will be sent to the PROPERTY OWNER.
  4. Objections to Value received by persons or agents/representatives that are not authorized as stated above will not be processed.
  5. 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.
  6. 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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