HB505 Summary

• Extends the appeal period for taxpayers to file notices of appeal with the Alabama Tax Tribunal or circuit court from 30 days to 60 days from the date of mailing or personal service of a final assessment or denial of refund.

• Changes compensation of Alabama Tax Tribunal judges to match administrative law judge salaries: Chief Judge compensation equivalent to top of pay range for chief administrative law judge classification, and Associate Judges equivalent to top of administrative law judge classification.

• Modifies terminology in the Alabama Tax Code by replacing "promulgated" with "adopted" when referring to departmental regulations and Alabama Tax Tribunal rules.

• Becomes effective on different dates: Section 1 (appeal period extension) effective October 1, 2025; Section 2 (judge compensation) effective June 1, 2025.