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Montgomery County amends Taxpayers’ Bill of Rights to update local tax procedures
Summary
The Commission adopted an amended Montgomery County Taxpayers’ Bill of Rights to update procedures for local tax administration, appeals, and audits and to align county policy with state rules and ADOR guidance.
The Montgomery County Commission adopted an amended Montgomery County Taxpayers’ Bill of Rights (TBOR) on Sept. 16, 2025. County staff and the county attorney said the amendments update local tax procedures, clarify appeals processes, and align the county’s practices with recent changes in state law and with the Alabama Department of Revenue’s procedures.
The revised TBOR included detailed provisions on taxpayer rights during examinations, procedures for preliminary and final assessments, rules governing voluntary disclosure and contingency contracts with third‑party auditing firms, and confidentiality and information‑exchange standards. The document attached to the meeting materials referenced numerous state statutes and administrative standards and was developed with review by County Attorney Constance Walker.
Commissioners voted to adopt the amended resolution by motion; the minutes record the item as carried unanimously. County staff said the amendments were coordinated with the county attorney and would be used by the Tax & Audit Department in administering county taxes.
What happens next: The amended TBOR will be posted with county tax policy materials and will govern future tax examinations, appeals and voluntary disclosure requests.
