BAY MINETTE, Ala. — Baldwin County property owners will begin receiving appraisal notices Dec. 1 which reflects decreasing values on coastal properties, an upsurge in Central and North Baldwin areas and stable values on the Eastern Shore, according to Revenue Commissioner Phil Nix.

Property owners will have 30 days from receipt of notices to appeal valuations. By Dec. 12 tax bills will arrive in mailboxes and must be paid by Jan. 12 to avoid penalties and interest.

Nix said tax bills total about the same as 2007. Last year’s dramatic $35 million increase in property values and an August 2007 Alabama Department of Revenue report critical of assessment procedures in Baldwin County helped fuel the filing of about 18,000 appeals in 2007.

About 9,000 appeals were heard by the Baldwin County Board of Equalization, while the other protests were dropped or cleared through informal hearings before reaching the BOE, Nix said.

The ADOR report listed numerous deficiencies in Nix’s assessment procedures, including appraisal methodology, lack of staff training and supervision and a staff which lacked tools and equipment to do their job.

The state has taken control of current property assessment, while Nix is providing support.

Nix countered that the ADOR report was prompted by state officials who said properties were undervalued. He also said he followed all state guidelines for property valuation.

The state, county and school system receives 28 mills. North Baldwin Infirmary also receives 2 mills from unincorporated areas. Municipal taxes range from 4 mills to 15 mills.

Total county millage is 9.5 mills, with 5 mills earmarked for the county’s general fund.

Nix said property tax notices generally are mailed in late February, followed by tax bills Oct. 1. Payment is due Jan. 2.

This year’s nine-month delay in notice mailings prevents BOE hearings before tax bills are due, Nix said.

Nix said Friday the record number of appeals last year was “media driven” by the negative state report and property owners who lost confidence in stated property values.

“What would drive it up this year is the market,” Nix said. “Values were higher a year ago. That’s what we have to look at. It’s the only reason I know why there might be an outcry of protests.”

Voters on Nov. 4 approved a local amendment to add BOE hearing officer appointments in anticipation of a flurry of appeals this year.

In late September, nine months after tax bills were due for the last appraisal cycle, 778 tax bills, representing $606,000, were mailed following Board of Equalization hearings.

Generally, about 35 percent of bills are paid in October and November, while about 55 percent are received by the end of December. Bill payments trickle in until the delinquent property tax sale in May.

This year’s delay, coupled with a sagging economy, has forced drastic changes in budgets and funding predictions. The delay also may prompt some property owners to file an automatic appeal to delay payments until after the holiday season.

Protesters do not have to pay taxes and will incur no penalties or interest payments while cases are on the BOE docket. Following a ruling, taxes become due.

Baldwin County Commissioner Frank Burt said the county will operate on reserves using unrestricted revenue sources like sales tax.

Last year and this year, the Baldwin County Board of Education discounted by 8 percent the amount of anticipated revenue, according to school spokesperson Terry Wilhite.

The delay in billing has forced the school board to borrow against receivables, Wilhite said.

“This could not have come at a worse time with the sales tax flatline, a $13 million budget cut passed by the state Department of Education for K-12 and proration,” Wilhite said.