Property tax valuation process – an ART?
Subjective, easy to manipulate
1. No effort made by ADOR to help taxpayers understand valuation method. AAM
held from public before alproptax.org
2. Examples of valuations missing market value (sales price) by hundred of
thousands of dollars.
3. Each County left up to their own means to set valuations
A. Improvements - ADOR improvement valuation guidelines are reasonable but
depreciation allows County to set any value completely unsupported by reasons.
B. Land - almost no guidelines for determining land value
4. Without detailed valuation procedures and Audits to insure procedures are
followed, property tax valuation is wide open to corruption and mismanagement.
Taxes can not be based on an opinion.
5. Current practice of haggling with appraiser. Depending on the appraiser’s
mood/attitude/whim, one may get a reduction based on no evidence, or contrarily,
NOT get a reduction even with good evidence for such. This practice violates the
Equal Protection clause of the US constitution.
Subjective, easy to manipulate
1. No effort made by ADOR to help taxpayers understand valuation method. AAM
held from public before alproptax.org
2. Examples of valuations missing market value (sales price) by hundred of
thousands of dollars.
3. Each County left up to their own means to set valuations
A. Improvements - ADOR improvement valuation guidelines are reasonable but
depreciation allows County to set any value completely unsupported by reasons.
B. Land - almost no guidelines for determining land value
4. Without detailed valuation procedures and Audits to insure procedures are
followed, property tax valuation is wide open to corruption and mismanagement.
Taxes can not be based on an opinion.
5. Current practice of haggling with appraiser. Depending on the appraiser’s
mood/attitude/whim, one may get a reduction based on no evidence, or contrarily,
NOT get a reduction even with good evidence for such. This practice violates the
Equal Protection clause of the US constitution.
| All rights reserved. |
| Alabama Property Tax Information |
 | |  | |  |