Delor Baumann

Republican candidate, Assistant Tax Assessor, Bessemer Division

Delor
Baumann
Delor Baumann
Summary (Optional)

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Quick Summary

Last updated: Oct. 30, 2026

Party: Republican

Overview

Delor Baumann is running for Assistant Tax Assessor for Jefferson County's Bessemer Division. He previously held elected office as Hueytown mayor from 2004 to 2016. BirminghamWatch also lists his service as president of the Jefferson County Mayors' Association and his business-management experience.

In his 2022 State House campaign, he emphasized tax cuts, less government waste, simpler business rules, and workforce training. Those were statements for a different office. The sources reviewed do not establish a detailed 2026 plan for managing property records or exemption applications.

What the Office Does

These sections explain the responsibilities of the office he seeks, not actions he has taken as assessor or new campaign promises.

Property records and changes to a home or business

Responsibility: The Assistant Tax Assessor maintains real estate and business property tax records for the Bessemer Division, not all of Jefferson County. Owners must report changes such as a purchase, an addition, a new address, or a different use of the property.

Who may be affected: Homeowners, buyers, and business owners rely on these records when their property is assessed for taxes. Outdated ownership or property information can cause confusion about a tax bill or exemption.

Details: The county says filing a property assessment with the office is free. It also provides tax maps, tax estimates, and information that helps residents locate recorded deeds.

Limits of the office: Jefferson County's Board of Equalization handles real estate appraisal and disputes about market value. That is separate from maintaining assessment records and applying exemptions.

Jefferson County: Bessemer assessor duties and services
Jefferson County: property values and the Board of Equalization
Tax exemptions for homeowners

Responsibility: The office handles applications for property tax exemptions. A homestead exemption is a tax break for an eligible owner who lives in the home. Additional exemptions may apply to older homeowners or people with a permanent and total disability.

Who may be affected: Homeowners, including retirees and people with disabilities, may qualify for a lower tax bill. The amount depends on the exemption and eligibility rules.

Details: The county says residents must claim exemptions through the office. Some require proof of age, disability, or income, and annual renewal. An exemption is not automatically applied just because someone becomes eligible.

Limits of the office: State law sets the exemption rules. The office handles applications under those rules rather than deciding who should receive a new tax break.

Jefferson County: applications and required documents
Alabama Department of Revenue: homestead exemption rules
Annual property filings for businesses

Responsibility: The office handles business personal property assessments. This means records for equipment, furniture, and fixtures used in a business, not just the building or land.

Who may be affected: Small-business owners and larger employers must account for property covered by these rules. Owners or their accountants must file a return each year.

Details: Clear instructions can help owners understand what to report. Accurate records also help the county apply tax rules consistently across businesses.

What remains unclear: Baumann's 2022 campaign called for simpler business rules. The sources reviewed do not explain which changes he would seek in this office or how he would measure better service.

Jefferson County: annual business property assessments
BirminghamWatch: priorities in his 2022 State House campaign

Experience

Things to Think About

Sources

Sources reviewed: Loading...
Source mix: County office information, state tax guidance, and local-news candidate profiles. His 2022 campaign statements concern a State House race, not a verified 2026 assessor platform.