---
type: "Bill"
title: "Relating to taxation; to amend Sections 40-2-18, 40-3-21, 40-3-25, and 40-7-25, Code of Alabama 1975, to provide a date certain by which valuation notices must be mailed by county assessing officials; to provide notice requirements regarding certain decisions of the Board of Equalization; to extend the time to pay taxes and file an appeal regarding certain actions of the Board of Equalization; and to make nonsubstantive, technical revisions to update the existing code language to current style."
description: "Taxation, valuation notice requirements provided; board of equalization, payment and appeal procedures provided."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "HB 491"
citation: "Alabama HB 491 (2023rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["David Faulkner"]
version_count: 3
action_count: 17
vote_count: 2
first_action: "2023-05-17T04:00:00+00:00"
last_action: "2023-06-14T13:30:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/b910df60-88cf-4a6b-b452-59891a71209a"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "0057960d07418ae20f25a012a1fdf5abcbe89656656b204ce34fa5a5ed4fbd34"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama HB 491 (2023rs) — Relating to taxation; to amend Sections 40-2-18, 40-3-21, 40-3-25, and 40-7-25, Code of Alabama 1975, to provide a date certain by which valuation notices must be mailed by county assessing officials; to provide notice requirements regarding certain decisions of the Board of Equalization; to extend the time to pay taxes and file an appeal regarding certain actions of the Board of Equalization; and to make nonsubstantive, technical revisions to update the existing code language to current style.

Taxation, valuation notice requirements provided; board of equalization, payment and appeal procedures provided.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB491-int.pdf)
2. **Act 2023-499** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1286192.AI1.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB491-enr.pdf)

## Votes

- Roll of the S for Vote 1216 on HB491 (2023 Regular Session) — **32–0** (pass) · upper
- Roll of the H for Vote 870 on HB491 (2023 Regular Session) — **102–0** (pass) · lower

## Sponsors

- David Faulkner — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-06-01T04:00:00+00:00** Enrolled
- **2023-06-01T04:00:00+00:00** Ready to Enroll
- **2023-06-01T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-06-01T04:00:00+00:00** On Third Reading in Second House
- **2023-05-31T04:00:00+00:00** Read Second Time in Second House
- **2023-05-31T04:00:00+00:00** Reported Out of Committee in Second House
- **2023-05-31T04:00:00+00:00** Reported Favorably (County and Municipal Government) `committee-passage`
- **2023-05-25T04:00:00+00:00** Referred to Committee (County and Municipal Government) `referral-committee`
- **2023-05-25T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-05-24T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-05-24T04:00:00+00:00** On Third Reading in House of Origin
- **2023-05-23T04:00:00+00:00** Read Second Time in House of Origin
- **2023-05-23T04:00:00+00:00** Reported Out of Committee in House of Origin
- **2023-05-23T04:00:00+00:00** Reported Favorably (County and Municipal Government) `committee-passage`
- **2023-05-17T04:00:00+00:00** Introduced and Referred (County and Municipal Government) `introduction, referral`
- **2023-05-17T04:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-06-14T13:30:00+00:00** Enacted as 2023-499 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b910df60-88cf-4a6b-b452-59891a71209a`. Confidence: reported (aggregated from official Alabama legislature records).