Archival Resources

Jefferson County, Ala. Board Of Equalization
Appraisal Files, 1938-1977

The Jefferson County Board of Equalization is the agency that appraises property in Jefferson County, Alabama for purposes of taxation. Beginning in 1938 the Board of Equalization created files on each piece of taxable property in the county.

The appraisal files of the Jefferson County Board of Equalization contain basic information on structures (such as whether the structure is wood frame or brick, the type of roofing, heating, plumbing, number of rooms, size of structure) and the assessed value of the property for various years (but not each year). The files usually include an exterior photograph of the façade of the structure and sometimes date the structure. The structures appraised include residences, commercial and industrial buildings, schools, and churches. Some files include references for deeds and mortgages.

Structures built before 1938 are included if they were still standing at the time of the Board of Equalization's first appraisal (generally 1938 to 1940). Structures built after the mid 1970s are not included in these files.

The files do not include interior photographs, floor plans or other architectural drawings, names of architects, or detailed information on owners or occupants of a structure.

In some cases files for demolished structures were discarded by the Board of Equalization before these files were transferred to the Archives Department in 1981. Because large numbers of people had access to these files before they were transferred to the Archives Department not all files are complete or have survived. In some cases photographs or other items are missing from the files, and in some cases entire files are missing.

Information on accessing files available in the Archives Department.

Architecture -- Alabama - Jefferson County.
Buildings -- Alabama -- Jefferson County.
Church buildings -- Alabama -- Jefferson County.
Commercial buildings -- Alabama -- Jefferson County.
Historic Buildings -- Alabama -- Jefferson County.
Housing -- Alabama -- Jefferson County.
Industrial sites -- Alabama -- Jefferson County.
Jefferson County (Ala.). Board of Equalization.
Real property -- Alabama -- Jefferson County.
Taxation -- Alabama -- Jefferson County.

Collection Number: 270

Size: 1,500 linear feet (1,500 boxes)

Restrictions: Standard preservation and copyright restrictions.

JB/7-5-01