Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Alabama, property tax is an annual tax imposed on property owners based on the assessed value of their real estate, which includes land and any structures on it. The revenue from property taxes primarily funds local services such as public education, law enforcement, fire protection, and infrastructure maintenance. The Alabama Department of Revenue oversees the property tax system, but the actual assessment and collection of property taxes are handled at the county level by local tax assessors and collectors. Property owners in Alabama have the right to contest the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the county Board of Equalization, which reviews the assessment. If the property owner is still dissatisfied with the outcome, they may further appeal to the circuit court. The process for disputing a property tax assessment is time-sensitive, and property owners must adhere to specific deadlines and procedures outlined by their local county tax assessor's office.