Alabama Board of Equalization hearings are informal, but the evidence you present determines whether you get a reduction — and protects you from the two-way review risk. The BOE panel reviews your evidence alongside the assessor's data. Strong, organized, credible evidence is the difference between a reduction and a denial — or worse, an increase. This checklist covers exactly what to gather before your 30-day filing deadline.
Category 1: Comparable Sales (Most Critical)
Comparable sales are the foundation of every successful Alabama BOE appeal — and the most important protection against the two-way review risk. You are challenging the county's fair market value estimate. The only effective counter-argument is evidence of what similar properties actually sold for.
- ✓3–5 recent sales of similar properties in your county (same city or area strongly preferred)
- ✓Sales within 12 months before January 1, 2026 carry the most weight
- ✓Match on: similar square footage (within 15%), similar age, similar condition
- ✓Arms-length only: avoid foreclosures, estate sales, or related-party transactions
- ✓Format: address, sale date, sale price, square footage
- ✓Sources: Alabama county assessor website, Zillow, Redfin
Category 2: Property Record Errors
Alabama county assessors maintain property record cards showing square footage, bedroom count, bathroom count, year built, and listed improvements. Errors in these records produce errors in your assessed value. Check your property record card before every appeal.
- ✓Square footage: Compare county records to your actual measured square footage
- ✓Bedroom/bathroom count: Verify against your actual configuration
- ✓Improvements listed that don't exist: Garage, pool, outbuilding
- ✓Year built: Incorrect year affects depreciation calculations
- ✓How to find: Visit your county assessor's website and search by address
Category 3: Condition Documentation
Condition evidence explains why your property should be valued lower than the county's estimate. Alabama's clay soils create foundation issues that are particularly common and market-affecting.
- ✓Photos of significant defects: roof, foundation, HVAC age, water damage
- ✓Foundation issues: Especially common in Alabama clay soils — document with inspector or engineer report
- ✓Contractor estimates for major repairs
- ✓Insurance claims for storm or water damage
- ✓Deferred maintenance that would factor into a buyer's offer
Frequently Asked Questions
What is the most important evidence for an Alabama BOE appeal? ▾
Recent comparable sales of similar properties in your county that sold below the county's fair market value estimate. Three to five strong, recent, local sales is the standard.
How recent do Alabama comparable sales need to be? ▾
Sales within 12 months before January 1, 2026 are strongest. Alabama assessors use a January 1 valuation date.
Does TaxAppeal research comparable sales for me? ▾
Yes. TaxAppeal USA researches comparable sales from your county's database as part of the $89 flat fee.
Do I need a formal appraisal for an Alabama BOE appeal? ▾
No. Comparable sales from public records are sufficient for most residential BOE appeals.
How does two-way review risk affect evidence requirements? ▾
Because the Alabama BOE can raise your assessment, evidence quality is more critical than in states without two-way review. Only file when your comparables consistently support a lower value.