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AlabamaHB5052025 Regular SessionHouseWALLET

Alabama Tax Tribunal, judge compensation revised, period of time to file an appeal to tribunal increased

Sponsored By: Chris Sells (Republican)

Enacted

Taxation & Revenue

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

More Time for Alabama Tax Appeals

Beginning October 1, 2025, taxpayers get 60 days instead of 30 to appeal final Alabama Department of Revenue assessments. Appeals can go to the Alabama Tax Tribunal or circuit court. The clock starts when the assessment is mailed or personally delivered, whichever happens first. Circuit court appeals also allow 60 days to pay the assessment or provide required security. Taxpayers also get 60 days instead of 30 after mailed notice to appeal license, permit, or title denial or revocation actions, proposed actions, or refusals to act to the tribunal.

Alabama Tax Judges Get New Pay Rules

Beginning June 1, 2025, Alabama Tax Tribunal judge pay is tied to state Merit System pay ranges. The chief judge earns the top salary in the chief administrative law judge range. The chief judge sets associate judges’ salaries, capped at the top of the administrative law judge range. The law does not state the dollar amounts.

Sponsors & Cosponsors

Sponsor

  • Chris Sells

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 229 • No: 0

Senate vote • 5/7/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 1013

Yes: 28 • No: 0

House vote • 4/15/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 846

Yes: 100 • No: 0

House vote • 4/15/2025

Third Reading in House of Origin

Yes: 101 • No: 0

Actions Timeline

  1. Enacted

    5/14/2025House

  2. Motion to Read a Third Time and Pass - Adopted Roll Call 1013

    5/7/2025Senate

  3. Ready to Enroll

    5/7/2025House

  4. Enrolled

    5/7/2025House

  5. Signature Requested

    5/7/2025Senate

  6. Reported Out of Committee Second House

    4/22/2025Senate

  7. Read for the Second Time and placed on the Calendar

    4/22/2025Senate

  8. Read for the first time and referred to the Senate Committee on Fiscal Responsibility and Economic Development

    4/17/2025Senate

  9. Pending Committee Action in Second House

    4/17/2025Senate

  10. Third Reading in House of Origin

    4/15/2025House

  11. Motion to Read a Third Time and Pass - Adopted Roll Call 846

    4/15/2025House

  12. Reported Out of Committee House of Origin

    4/8/2025House

  13. Read for the Second Time and placed on the Calendar

    4/8/2025House

  14. Read for the first time and referred to the House Committee on State Government

    4/1/2025House

  15. Pending Committee Action in House of Origin

    4/1/2025House

Bill Text

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