HB 505 Alabama House · 2025 Regular Session

Alabama Tax Tribunal, judge compensation revised, period of time to file an appeal to tribunal increased

HB 505 revises procedures for appealing tax assessments to the Alabama Tax Tribunal or circuit court. It increases the period a taxpayer has to file an appeal from 30 days to 60 days after a final assessment. Additionally, the bill changes the compensation for judges of the Alabama Tax Tribunal, stipulating that they will be paid at the same rate as administrative law judges.
Bill status signed all 5 stages cleared
Introduction
Apr 2025
Committee Review
Apr 2025
House Passage
Apr 2025
Senate Passage
May 2025
Signed into Law
May 2025
Introduced Apr 1, 2025 Signed May 14, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Enrolled · 3 edits · May 14, 2025
MINOR
This bill extends the time taxpayers have to appeal tax assessments from 30 days to 60 days and equalizes compensation for Alabama Tax Tribunal judges with administrative law judges. The changes provide taxpayers more time to challenge tax decisions and ensure tribunal judges receive comparable pay to similar judicial officers.
Scope change
The bill's scope remains focused on the Alabama Tax Tribunal but modifies appeal timelines and judge compensation standards.
TIMELINE

Extended the appeal period for taxpayers from 30 days to 60 days after a final tax assessment is entered.

FISCAL

Changed judge compensation to match the rates paid to administrative law judges.

TECHNICAL

Updated document formatting and page headers from 'Introduced' status to 'Enrolled' status.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
15
Key actions
6
Committee
4
May 7, 2025
Upper · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 1013
upper
Apr 22, 2025
Upper · Passed
Reported Out of Committee Second House
upper
Apr 17, 2025
Upper · Passed
Pending Committee Action in Second House (Fiscal Responsibility and Economic Development)
upper
Apr 15, 2025
Lower · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 846
lower
Apr 8, 2025
Lower · Passed
Reported Out of Committee House of Origin
lower
Apr 1, 2025
Lower · Passed
Pending Committee Action in House of Origin (State Government)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Chris Sells
Chris Sells
RRepublican
AL
90