The following information is provided for property owners with appeals of assessment valuations pending before the Baldwin County Board of Equalization for the 2020 Tax Year. Your Baldwin County Board of Equalization is the citizen’s board that will hear your property tax appeal. The members serve part-time as a public service. They are not employees of the County or the State and are not responsible for the value that you are appealing. The Board relies on input from both the Baldwin County Revenue Commissioner’s office and from the Alabama Department of Revenue, it acts independently in making decisions.
Things to Remember:
- We look forward to hearing your appeal, however, you are not required to speak at the hearing. Property owners with appeals filed, who choose not to speak at their hearing or attend their hearing, may submit evidence in writing, in advance of their hearing date, which we will consider in deciding the appeal of your property value.
- The market study period upon which the Baldwin County Revenue Commissioner's valuations are based was the 12-month period from October 1, 2019 to September 30, 2020. All evidence submitted should be for that period.
- The legal standard for assessment valuation is the property's "fair and reasonable market value". The law considers the value estimate by the Baldwin County Revenue Commissioner to be prima facie (i.e., on its face) correct. The property owner that appeals the appraisal must provide evidence to the contrary.
- Property owners or their agents should be prepared to be sworn in and submit testimony and evidence under oath (The Code of Alabama Section 40-3-19).
- The Board of Equalization makes a determination of fair and reasonable market value from evidence presented at the hearing. The BOE may decrease, increase or no change the value you are appealing from the Baldwin County Revenue Commission.
- Only property owners that have filed appeals or their agent are eligible to speak.
- The decision of the Board of Equalization is effective for only one year.
Thank you for your patience and cooperation - Baldwin County Board of Equalization