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Taxpayer Bill of Rights II Passes House

By Brandon Moseley
Alabama Political Reporter

The Alabama House Republican Caucus reported on Thursday that the Alabama House of Representative have approved the “Alabama Taxpayers’ Bill of Rights II,” sponsored by State Representative Paul DeMarco (R) from Homewood.

The Alabama Taxpayer Bill of Rights II streamlines the process for appealing both state and local tax assessments and ensures fairness throughout. The bill is included in the Alabama House Republican Caucus’ “Commonsense Conservative Agenda” which was announced prior to the start of the session.

State Representative Paul DeMarco said, “This bill will ensure that businesses and individual taxpayers choosing to appeal tax assessments are given a level playing field and referees who will remain neutral from the beginning of the process to the end.  This bill can be summed up in two words that are at the core of its intent – simple fairness.”

Under the provisions of Rep. DeMarco’s legislation, the appeals process for tax assessments will be streamlined and made independent of the government authorities that are doing the taxing since those authorities all have a vested interest in denying any such appeals.

The Act would create an independent Alabama Tax Appeals Commission which would be tasked with hearing disputes over assessments involving income, privilege, sales, use, rental and lodging taxes issued by the State Department of Revenue, by cities or counties, or by private auditing firms employed by those agencies.

State Representative Jim McClendon (R) from Springville said, “Today when you appeal your issue the hearing is held by an employee of the department of revenue we are trying to get that moved out.”

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To avoid costly duplication, the bill also abolishes the Administrative Law Division of the Department of Revenue and transfers its budget, personnel, equipment and functions to the newly-formed Tax Appeals Commission.  This would bring Alabama into conformity with the vast majority of states that have created an independent tax appeals process for both businesses and individuals.

This bill has been endorsed both by the American Bar Association and the American Institute of CPAs.

This legislation would save both administrative costs and legal fees for Alabama taxpayers pursuing an appeal of their tax bill.  Decisions made by the Commission could still be appealed to the circuit courts, as current law allows.

The Alabama House Republican Caucus says that the bill also makes several other pro-taxpayer changes including increasing protections for “innocent spouses” and lengthening the appeal time for taxpayers from 30 days to 60 days.

DeMarco’s Taxpayer Bill of Rights II Act is part of a set of bills prioritized in the House Republican Caucus’ Commonsense Conservative Agenda.  According to the Alabama House Republican Caucus their agenda, “Includes pro-business, economic development, and tax relief measures, as well as other bills addressing important social issues like protecting unborn life and preserving personal religious and moral freedoms from federal mandates.”

The bill now moves to the State Senate for the Senators’ consideration.

State Representative Paul DeMarco is running for Congress from the Sixth District.  Longtime incumbent Spencer Bachus is retiring after this term.

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Brandon Moseley is a former reporter at the Alabama Political Reporter.

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