SB7 Alabama 2010 1st Special Session

Summary

Primary Sponsor

Tammy Irons

Democrat

Co-Sponsors

William “Bill” M. BeasleyQuinton RossRoger Bedford, Jr.Priscilla DunnGeorge M. “Marc” KeaheyVivian Davis FiguresHarri Anne SmithJerry L. Fielding

Session

First Special Session 2010

Title

Contributions raised for a federal campaign, use in a campaign for state or local office, prohibited, penalties

Summary

SB7 would raise the income limit for the disabled or elderly homestead tax exemption from $7,500 to $15,000 and extend it to include the principal residence plus up to 160 adjacent acres.

What This Bill Does

If enacted, the exemption would apply to the principal residence and up to 160 adjacent acres for people who are totally disabled or 65 years old or older and have a net annual taxable income of $15,000 or less. The income proof would come from the latest federal tax return for the person and spouse; if they don’t file, an affidavit showing income would be enough. Proof of age is required, and proof of total disability can be provided by two physicians. The property must be a single-family residence owned and occupied by the qualifying person.

Who It Affects

• Totally disabled individuals who own and occupy a single-family principal residence and have household net income of $15,000 or less (along with their spouses, as reflected in tax returns).
• Individuals aged 65 or older who meet the same income limit and own and occupy a single-family principal residence (along with their spouses, as reflected in tax returns).

Key Provisions

• Increases the income threshold for the exemption from $7,500 to $15,000 (net annual taxable income, as shown on the latest federal tax return).
• Expands the exemption to cover the principal residence and up to 160 acres adjacent to it for qualifying disabled or elderly owners.
• Requires proof of income via the latest federal income tax return; if not filed, an affidavit showing prior year income $15,000 or less is sufficient.
• Requires proof of age; proof of total disability may be provided by two physicians licensed in the state.
• Requires the exempt property to be a single-family residence owned and occupied by the qualifying person.
• Becomes effective for tax years beginning October 1, 2010, after passage.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Crimes and Offenses