The following information is provided for property owners with protests of assessment valuations pending before the Baldwin County Board of Equalization for the 2024 Tax Year. Your Baldwin County Board of Equalization is the citizen’s board that will hear your property tax protest. The members serve part-time as public service. They are not employees of the County or the State. The Board of Equalization is a citizen's board of review and, while the Board relies on the input from both the Baldwin County Revenue Commissioner's office and the Alabama Department of Revenue, it acts independently in making decisions. 

Things to Remember:

• The market study period upon which the Baldwin County Revenue Commissioner's valuations are based was the 12-month period from October 1, 2022, to September 30, 2023. 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.
• Decisions by the Board of Equalization must be based on the evidence presented to it at a hearing. Supporting documents, such as pictures showing the condition of the property, appraisals, other recent sales of property or other similar documentation are examples of evidence that is needed for the Board to decide. 
• The BOE may decrease, increase or not change the value you are protesting from the Baldwin County Revenue Commission.
• The Decision of the Board of Equalization is effective for only one year.
• Only property owners or legally authorized agents that have filed protests may present evidence to the Board at the hearing. The Board will accept a written affidavit/statement from the property owner with supporting evidence if the property owner does not wish to speak at the hearing. Property owners who choose not to speak at their hearing but want only to submit a written affidavit/statement and supporting documents may submit the information to the Board prior to their hearing date. 
• Property owners or their agents are sworn in and submit testimony and evidence under oath (The Code of Alabama Section 40-3-19).
• Hearing appointments are in a group-scheduling format, which means multiple property owners may be scheduled during the same general time period. The Board will allot a reasonable amount of time for each property owner's hearing, and it is helpful to the Board if your presentation of evidence is concise and organized.

       Thank you for your patience and cooperation - Baldwin County Board of Equalization