AL HB379

Amends Section 40-3-2, Code of Alabama 1975, to restructure county boards of equalization in counties with population of 600,000 or more beginning July 1, 2024.

Expands board membership from three to five members with specific appointment authorities: Member One appointed by county governing body as chairman, Member Two by state Revenue Commissioner from education and municipal nominees, Member Three by state Revenue Commissioner from education and municipal nominees, Member Four by state Revenue Commissioner from municipalities over 15,000 population, and Member Five by county commission.

Requires all board members to be county residents owning real property and claiming homestead in the county, with minimum five years of experience in real estate, accounting, or finance, except the chairman requires 10 years of executive experience.

Limits board members to no more than two consecutive four-year terms and establishes initial terms of varying lengths (Member One: 4 years, Member Four: 3 years, Member Five: 2 years) beginning July 1, 2024.

Authorizes appointment of an at-will department head to supervise the county equalization department employees, including appraisal and reappraisal staff, and provides board independence to preside over property protests with authority to adopt protest procedures subject to Alabama Department of Revenue approval.