Board of Equalization

The Lee County Board of Equalization is comprised of three citizens of Lee County. The Board is not a full-time board. They usually meet in the spring or early summer of each year.

The Board of Equalization hears concerns regarding the Fair Market Value of your property, not the amount of property taxes you owe.

Filing a Protest

If you believe the Fair Market Value of your property is incorrect, you may file a written protest requesting an appointment with the Board of Equalization.

Your written protest must include:

• Your name
• Phone number
• Email, if available 
• Property address, Parcel Number, and/or PPIN, if real property
• BPPIN, if business personal property
• An explanation and proof of why you believe the value is incorrect

Your written protest for real property and business personal property must be postmarked within 30 days of the date on your Notice of Valuation. If your protest is not received within the 30-day period, your appeal will be heard the following year.

After your protest is received, a county appraiser will contact you to discuss your concerns. If you are not satisfied with the results of this review, your protest will be placed on file and an appointment will be scheduled with the Board of Equalization.

Submit Your Written Protest

By Mail:
Board of Equalization
P.O. Box 3050
Opelika, AL

By Email:
boardofequalization@leeco.us