Bill > HB505

This bill revises provisions related to the Alabama Tax Tribunal and tax appeals processes. The key changes include increasing the time period for filing appeals from 30 to 60 days for both tax tribunal and circuit court appeals, adjusting the compensation structure for tax tribunal judges by referencing state Merit System pay ranges, and making various technical corrections to language throughout the existing law. The bill modifies how judges are appointed, specifying that they must have substantial tax law knowledge and experience, and updates provisions related to the tribunal's operations, such as hearing procedures, discovery mechanisms, and decision-making processes. Importantly, the bill maintains the tribunal's role as an independent agency designed to provide a fair dispute resolution process between taxpayers and the Department of Revenue, ensuring that tax controversies can be heard before requiring full payment or bond posting. The changes are intended to improve the efficiency and accessibility of the tax appeals process, with Section 1 becoming effective on October 1, 2025, and Section 2 becoming effective on June 1, 2025.

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