Jefferson County, Alabama

Property Tax Notices


Jefferson County recently mailed valuation notices for properties that had an increase in value or boundary change.  Below is a helpful Q&A to understand why notices are sent.  If you would like to challenge the established value, click here  for instructions on how to do so with the Board of Equalization office.

Why did my property value increase? I haven’t done anything to it. We use an annual process of mass appraisal as set forth by the Alabama Department of Revenue’s Plan for Equalization. The Alabama Department of Revenue implemented a new appraisal manual in 2015 that became effective in Jefferson County this year.  When sales from an arm-length transaction in a neighborhood indicate a change in value, we reflect that in property valuations. 
Homes in my neighborhood are not maintained.  Why are values increasing here? When sales from an arm-length transaction in a neighborhood indicate an increase or decrease in value, we reflect that in property valuations.  We look at sales in arrears from Oct 1st of the prior year back to Sept 30th.    Also, conditions of a property are considered in valuations.   
How are the calculations done? Generally, property values are based on the statistics of computer assisted mass appraisal system as set forth by the Alabama Department of Revenue’s Appraisal Manual. 
Where does the information come from? The Board of Equalization gets information from multiple sources including the Alabama Appraisal Manual, the MLS, deeds, and building permits.  

What do I need to do with this card?  The valuation notice is to let you know your property value has increased from the prior year or that property boundary has changed.  If you agree with the established value, no action is required.  If you object to the value and wish to challenge the value, you can fill it out and mail it in within 30 days of the notice date to request a hearing.  You can also go online and register for a hearing at If you agree with the established value, no action is required.  
When does protest end? The deadline to register an objection is Oct 19th this year.  The start date and deadline date are usually different each year. 
What can I do if my property value appears to be incorrect? You can request, in writing, to object to the established value 30 days after the notice date.  Valuation notices are sent after the State approval to taxpayers when values increase from the preceding year or if property boundaries change.  
This appears to be a big increase for one year.  How was that determined? A percentage of change from one year to the next, is not considered in the valuation process. Valuations are done annually.   
Can I get the sales information that you use?  The sales information is available to you via a disc in our office.  The cost is $25.

Do I still have to pay taxes when I file a protest? Yes, filing a protest does not supersede or extend the delinquent date.  
What other steps can I take if I disagree with the results of the hearing? If you disagree with the results, you can appear before the 3-person State Board to present evidence.  If you disagree with the 3-person Board result, you can appeal to Circuit Court. 
Does Jefferson county raise values in order to have tax dollars? Tax revenues are not a function of the Jefferson County Board of Equalization.  Our goal is to establish fair and reasonable market value. 
Can I protest if I don’t get a valuation notice? Yes.  You can request a protest without receiving a notice within 30 days of the notice date of established values.  Any applicable value changes at this time will affect the current tax year.  You can also request a field check or supply evidence to the Board of Equalization at any time for review.  However, any corrections will apply to the next year’s tax value. 
*Variations in annual cycles, property types, size, construction quality, etc. may cause exceptions within any given neighborhood.