AL HB426

Adds two resident taxpayers to the Alabama Ad Valorem Advisory Committee membership, appointed by the commissioner, who must have paid taxes in Alabama for at least five years and have paid all tax liabilities.

Maintains existing committee membership of one local official from each congressional district, the presiding president and vice president of the Association of Alabama Tax Administrators, and two local officials appointed by the commissioner.

Requires the commissioner and Association of Alabama Tax Administrators to ensure recommendations and appointments reflect the racial, gender, geographic, urban, rural, and economic diversity of Alabama.

Specifies committee members serve one-year terms with no state compensation but allows local officials reimbursement for travel related to official duties.

Becomes effective October 1, 2025.