Sirote & Permutt

Sirote & Permutt is one of Alabama's largest and most established full-service law firms, with a Birmingham headquarters and a tax practice that spans property assessments, corporate tax, and real estate law. The firm has been operating for decades and brings institutional depth to complex tax matters that smaller practices can't match. Their property tax work sits within a broader real estate and tax law group that handles everything from commercial development disputes to multi-jurisdictional assessment challenges. For large property owners, REITs, commercial developers, and institutional investors, Sirote & Permutt has the resources and expertise to handle high-stakes valuation disputes at scale.

Sirote & Permutt's property tax practice covers assessment appeals, exemption analysis, abatement applications, and tax planning for commercial real estate transactions. The firm regularly represents owners of office buildings, retail centers, industrial facilities, hotels, and mixed-use developments in assessment disputes before Alabama county boards and circuit courts. They also handle tax increment financing matters, special assessments, and disputes involving municipal tax obligations — issues that affect real estate developers and commercial operators more than typical residential owners. On the residential side, the firm handles high-value home assessments and estate-related property tax planning. For corporate clients, they address how property tax exposure fits within broader state and local tax strategy. Sirote & Permutt has appellate experience, which matters when assessment disputes escalate beyond the board level. Not every firm can take a valuation case to the Alabama Court of Civil Appeals and argue it effectively. Their track record in complex, high-value disputes sets them apart from most local options.

Engagements at Sirote & Permutt start with a scoping conversation to understand the property type, current assessment, and what the client believes the correct value should be. For commercial cases, this typically involves reviewing the assessor's methodology — cost, income, or sales comparison — and identifying where it diverges from supportable market data. The firm then prepares a formal appeal with supporting documentation, engages the county assessor in negotiation, and represents the client at board hearings. For cases that don't resolve administratively, they have experienced litigators who can take the matter to circuit court or beyond. Timelines vary by case complexity. Simple residential cases may resolve in a few months. Large commercial disputes can take 12-24 months, particularly if litigation is involved. The firm provides realistic timelines and fee estimates before proceeding.

Sirote & Permutt serves clients throughout Alabama from its Birmingham headquarters, with particular depth in Jefferson, Shelby, Madison, and Mobile counties. They regularly handle multi-county portfolios for commercial clients with properties across the state. For institutional clients, the firm can coordinate assessment appeals across multiple properties and jurisdictions simultaneously.