Ad valorem taxes, reappraisal of Class II and Class III property every three years

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Travis
Last action: 2026-01-13
Official status: Pending Committee Action in House of Origin
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details on how the reappraisals will be conducted or funded.

Ad Valorem Taxes: Reappraisal of Certain Properties

This bill requires that Class II and Class III real property in Alabama be reappraised every three years, with any increase in value phased in over the next three years.

What This Bill Does

Requires Class II and Class III properties to be reappraised no more than every three years.
Phases in any increase in property value over a period of three years after an appraisal.

Who It Names or Affects

Property owners with Class II and Class III real estate in Alabama.
Local government agencies responsible for assessing ad valorem taxes.

Terms To Know

Ad Valorem Taxes: Taxes based on the value of a property or item, such as property tax.
Reappraisal: The process of reassessing the value of real estate for tax purposes.

Limits and Unknowns

Does not specify how reappraisals will be conducted or funded.
Does not address Class I properties, which may have different requirements.

Bill History

2026-01-13 House
Pending Committee Action in House of Origin
2026-01-13 House
Read for the first time and referred to the House Committee on County and Municipal Government

Official Summary Text

Ad valorem taxes, reappraisal of Class II and Class III property every three years

Current Bill Text

Read the full stored bill text

HB85 INTRODUCED
Page 0
HB85
XD9IX7E-1
By Representative Travis
RFD: County and Municipal Government
First Read: 13-Jan-26
PFD: 17-Dec-25
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XD9IX7E-1 10/30/2025 VSM (L)ma 2025-2284
Page 1
PFD: 17-Dec-25
SYNOPSIS:
Existing law, does not provide for periodic
reappraisal of all property in Alabama for the purpose
of assessing ad valorem taxes.
This bill would require that Class II and Class
III real property in Alabama be reappraised no more
than every three years.
This bill would also provide that an increase in
value over the previous assessment would be phased in
over the subsequent three years.
A BILL
TO BE ENTITLED
AN ACT
Relating to ad valorem taxes; to amend Section 40-7-63,
Code of Alabama 1975; to require reappraisals of Class II and
Class III property to be completed no more than every three
years; to require any increase in value to be phased in over
the subsequent three years.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-7-63, Code of Alabama 1975, is
amended to read as follows:
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HB85 INTRODUCED
Page 2
"§40-7-63
(a) The appraisal of property shall be commenced and
completed for each county at the earliest dates consistent
with good business and sound appraisal practices, but in any
event completed not later than two years from January 19,
1972.
(b) Reappraisals of Class II and Class III properties
shall occur no more than every three years from the previous
appraisal.
(c) If the assessment of the property appraised
pursuant to subsection (b) increases over the prior
assessment, the increase in assessment shall be phased in
equally over the next three years. If the value of the real
property has not increased, the assessment determined shall be
based on the most recent appraisal. "
Section 2. This act shall become effective on May 1,
2026.
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