House of Representatives Logo Representative Jim McClendon

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Annual Property Appraisals

The law says we are to pay property taxes based on the current value. Not long ago, appraisals were done every four years, and since land values have an upward bias, we were use to getting a notice every fourth year that taxes were increased. Recently, the Alabama Department of Revenue interpreted “current value” such that annual appraisals were ordered. Now we feel that upward bias once a year instead of every fourth year. The Department of Revenue states they are merely following the law, and they have a pretty good argument.

I have yet to meet anyone that wants to pay more taxes, and property owners are no different. In fact, they are quite outspoken about this issue. One of the most common questions I get from constituents is “When are you going to do something about annual appraisals?”

During the 2006 legislative session, it was apparent that the leadership in the House had no intention of allowing a bill out of committee that would correct this on a statewide basis. Another St. Clair County legislator and I introduced a bill that would exempt St. Clair County from annual appraisals, a “local” bill. The chairman would not let it out of committee, so we tried to override him on the house floor. It turned into a raucous event, and we were out gunned by those that want your money for their purposes.

By the way, I did hear from a couple folks from St. Clair County that opposed the bill. One was a county commissioner, and the other a member of the county board of education, both agencies recipients of the tax revenues. They were definitely opposed to going back to the old way of tax appraisals. My response was very straight forward: “Who’s money is it, anyhow?”

Almost everybody and his brother campaigned on getting rid of annual property appraisals, so why can’t we do something about this? The real issue is not whether your property is appraised annually, every two years or every twenty years. The issue is forcing you to pay more in taxes without a vote of the people or a vote of your elected representatives.

A similar statewide bill was introduced in the House in 2007, and in a similar manner it is being held hostage by the same democratic chairman of the money committee that blocked it last year. The reason it is being held up is simple: the more you pay in taxes, the more they have to spend. Never forget; democrats hold the majority vote in the Alabama House of Representatives.

If the opportunity presents itself, count me as a YEA vote. The governor has said he would sign it if it survives both houses. I hope he has the opportunity, but I am doubtful.