Are there any types of Alabama tax matters which the Tax Tribunal does not have the authority to hear?

Yes. The Tax Tribunal does not have jurisdiction to:

  • Review county property tax (ad valorem) assessments of real or personal property, except the valuation of properties of public utilities;
  • Hear appeals regarding abandoned motor vehicle sales or disputed certificates of title;
  • Hear disputes involving personalized automobile license plates;
  • Hear appeals involving the collection (i.e. liens, garnishments and offset letters) of a final tax liability owed the State;
  • Hear personnel actions of the Alabama Department of Revenue;
  • Hear appeals involving self-administered counties or municipalities that have opted-out of the Tax Tribunal's jurisdiction;
  • Hear claims that a statute of the State of Alabama is unconstitutional on its face;
  • Hear matters that are pending in state or federal court; and
  • Hear any issues involving federal income tax liabilities. If a taxpayer has a federal income tax issue, such matters should be addressed to the Internal Revenue Service.