Board of Equalization
NOTICE TO DALE COUNTY
PROPERTY OWNERS
The appraised valuations of all property listed for taxation have been updated as provided by law. The Appraisal lists showing these valuations are in the Revenue Commissioner’s office and open for public inspection. Also, you can view it through this link. If you have justifiable cause and supporting evidence to protest the value of your property; you may do so by filing a letter (or email) postmarked within 30days from the date April 9, 2026, requesting an appointment with the:
Dale County Board of Equalization
P. O. Box267
Ozark, Al36361
Please include PPIN, Account Number and Email Address,
Daytime phone number in your letter.
Sheila A. Waller
Dale County Revenue Commissioner
Important Notes
1. Authorization for protest is for the current protest tax year only.
2. If an address change is needed for property tax records, please contact the Revenue Commissioners Office at 334-774-2226.
3. The owner’s address AND the agent’s address must be submitted with the appeal. All mail correspondence will be sent to the PROPERTY OWNER’S address listed on the protest.
4. Objections to Value made by persons or agents/representatives that are not authorized (see how to file an appeal) will not be processed.
5. Once an agent or representative has been established, only the one giving that agent or representative authorization may assign another agent. This must be done in writing and must be communicated clearly and in a timely manner to the Board of Equalization.
6. Property owners are responsible for providing the correct mailing address to the Revenue Commissioners offices.
The assessing time frame for transactions (sales, property changes, construction, etc.) of a tax year is October 1 through September 30 (see “how to file an appeal”).
The person or entity approved to file an Objection to Value or authorize an agent is the owner of record on the lien date (see “how to file an appeal”).
(The liendate is the day on which taxes are levied against property
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HOW TO FILE AN APPEAL
The Board of Equalization is a citizen's board of review and, while the Board relies on the input from the Dale County Revenue Commissioner's office and the Alabama Department of Revenue, it acts independently in making decisions.
The duty oft he Board of Equalization is to review the Fair Market Value ONLY that is placed on property by the Revenue after an appeal has been received from the owner. The Board of Equalization DOES NOT take appeals for exemptions, tax amount or miscellaneous fees. Please contact the appropriate office to address these issues. If there is an objection to a value, the objection must have justifiable cause and supporting evidence. To adjust value, we require the property owner and/or agent thereof to provide supporting data. The Board will weigh all evidence before reaching a final valuation.
• The BOE may decrease, increase or not change thevalue you are protesting from the Dale County Revenue Commission.
• The Decision of the Board of Equalization is effectivefor only one year.
Supporting Data (can include but is not limited to the following)
• Relevant photos of the INSIDE of the homeor building (especially if adverse conditions exist).
• Any evidence of market value for your property as of the assessing time frame (see table below) and comparable property in the vicinity; foreclosures and short sales CANNOT be considered.
• Copies of private appraisals completed within the assessing time frame (see table below).
• Summary of any recent renovations, costs, or receipts.
• Engineering reports.
• Soil/water testing reports.
• Land conservation reports.
• The past 3 years’ income and expense statements with rentroll for Storage units, Apartments, Shopping Centers and OfficeBuildings. audited operating statements are preferred.
• Lease Agreements.
ALL EVIDENCE MUST BE SUBMITTED WITH APPEAL AND WILL NOT BE RETURNED.
Methods to File Objection to Value
Return a completed PROTEST FORM for EACH parcel or submit a written Letter (or email) notifying the Board of the objection to value which must include:
1. The correct PIN number and complete PARCEL identification number (xx-xx-xx-x-xxx-xxx. xxx). This is found on the valuation notice.
2. The correct name and mailing address,
3. A telephone number and VALID, USABLE emailaddress
4. All information stated above must be provided. Notices,forms, or letters not containing all required data may be considered incompleteand not processed.
IMPORTANT NOTES
All appeals to value must be received in the office of the Board of Equalization or be USPS postmarked within 30 days of the notice date NOT THE DATE THE OWNER RECEIVED THE NOTICE.
• An original signature is required.
• The Board will not process incomplete or inaccurate objections to value requests.
• Appeals can be hand delivered, mailed or emailed to the address of the Board of Equalization.
WE CANNOT RECEIVE FAXED APPEALS.
Establishment of Agent Representation
In order for the Board of Equalization to process a protest with an agent of the owner, the owner must provide a Letter of Authorization (LOA) that the agent is authorized to represent the property owner.
Tax Year Assessing Time Frame LienDate
2021 October 1,2019 – September 30, 2020 October 1, 2020
2022 October 1,2020 – September 30, 2021 October 1, 2021
2023 October 1,2021 – September 30, 2022 October 1, 2022
2024 October 1,2022 – September 30, 2023 October 1, 2023
2025 October 1, 2023– September 30, 2024 October 1, 2024
2026 October1, 2024 – September 30, 2025 October 1, 2025
2027 October 1,2025 – September 30, 2026 October 1, 2026
2028 October 1,2026 – September 30, 2027 October 1, 2027
YOU MUST BE THE OWNER OF RECORD AS OF THE LIEN DATE TO FILE AN APPEAL.
NO EXCEPTIONS CAN BE MADE