valorem) taxes are taxes on real and/or business personal
property. Real property includes land and
improvements. Business personal property refers to items
which are movable, such as equipment, etc.
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
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.