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Final Assessment Appeal Rights

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The Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act guarantees you certain rights of appeal regarding your assessment. If you intend to appeal your final assessment, you must do so within 30 days from the date of mailing or delivery by personal service, whichever occurs earlier.

Appeal Options

An appeal may be made in one two ways. Choose one way and follow the instructions exactly.

Option 1: Appeal Final Assessment to Alabama Tax Tribunal

Notify the Alabama Tax Tribunal in writing of your intent to appeal or complete the form available on the Alabama Tax Tribunal website. The written appeal notice should contain your name, address, telephone number, type of tax, and the tax periods being appealed. Your notice of appeal must also contain a detailed statement of the specific reasons for your appeal. Your appeal may be dismissed if you fail to specify your objections to the final assessment in your notice of appeal. Attach a photocopy of the final assessment to your notice of appeal. If you choose to appeal to the Alabama Tax Tribunal, you must file your written notice of appeal within 30 days from the date of mailing or delivery by personal service, whichever occurs earlier. If you mail your appeal through the U.S. mail, it will be considered as timely filed if it is postmarked within the 30 day time period, unless the 30th day falls on a weekend or U.S. holiday. In such cases, the next working day would apply. File your appeal with the Alabama Tax Tribunal:

Alabama Tax Tribunal
7515 Halcyon Summit Drive, Suite 103
Montgomery, AL 36117

Option 2: Appeal Final Assessment to the Circuit Court

This may be done in either Montgomery County, Alabama, or in the circuit court of the Alabama county in which you reside or have a principal place of business. The written appeal should contain your name, address, telephone number, type of tax, and tax periods being appealed.

If you choose to appeal to circuit court, you must file your written notice of appeal within 30 days from the date of mailing or delivery by personal service, whichever occurs earlier, with both the Secretary of the Alabama Department of Revenue and the clerk of the circuit court in the county where you file your appeal. Mail the department’s copy to:

Secretary of the Department
Alabama Department of Revenue
P.O. Box 327001
Montgomery, AL 36132-7001

Additionally, if you elect to appeal to the circuit court, you must either pay the assessment in full or post a supersedeas bond with the court in an amount equal to 125 percent of the amount of the final assessment. However, if you have a total net worth of $100,000 or less, you may qualify for a special exception, which provides for the filing of an appeal without either paying the assessment or posting a bond first (§40-2A-7(b)(5)b.2., Code of Ala. 1975). For more information on this exception, contact the circuit court clerk in the county in which you plan to make your appeal.

If you do not wish to appeal the final assessment, your payment for the total amount should be attached to the notice and forwarded to the address shown on the final assessment. A final assessment which is not appealed is as conclusive as a judgment of a circuit court. The department may then proceed with collection by either execution, garnishment, or levy as provided by §40-29-23, Code of Ala. 1975.

For questions regarding your final assessment or if you want payment information, you should call the telephone number provided with your final assessment.