The Revenue Commissioner does not have the authority to lower taxes.  Taxes are based on millage rates which are set by County, City and State Governing agencies.

The Revenue Commissioner is responsible for determining property value (based on guidelines set by the Alabama Department of Revenue) which must, by law, be set according to "fair and reasonable market value".  Your property may not be for sale, but the local county appraiser must set the value of the property as if it were sold in an "arms length" transaction between a "willing buyer and a willing seller", neither being under pressure to sell.