SB9 Alabama 2010 1st Special Session

Summary

Primary Sponsor

Tammy Irons

Democrat

Co-Sponsors

William “Bill” M. BeasleyRodger SmithermanQuinton RossRoger Bedford, Jr.Priscilla DunnVivian Davis FiguresJerry L. Fielding

Session

First Special Session 2010

Title

Ethics Law, lobbyist includes a person attempting to influence a state official, department, agency, or entity to enter into a contract that is not competitively bid

Summary

This bill increases the homestead tax exemption from 4,000 to 8,000 in assessed value and broadens who can qualify for related property tax relief in Alabama.

What This Bill Does

It amends Section 40-9-19 to raise the general homestead exemption cap from 4,000 to 8,000 in assessed value, with a 160-acre limit. It expands exemptions for residents over 65 with low income or for those who are permanently disabled or blind, making them exempt from state and local ad valorem taxes up to the 8,000 cap. Local governments may grant additional exemptions up to the same cap by resolution or ordinance, and exemptions for multi-county homes must be prorated. The Department of Revenue can define what counts as permanent and total disability and may issue disability certificates, with automatic certificates for certain pensioners; exemptions cannot override debt obligations secured by taxes. The act becomes effective October 1, 2010.

Who It Affects

• Homeowners with homesteads (higher exemption potential from state and local taxes).
• Residents over 65, low-income seniors, disabled individuals, and blind residents (broader eligibility for tax exemptions).
• County, city, and school tax authorities (new or expanded authority to grant exemptions by local action).
• People whose homesteads cross county lines (exemptions prorated between counties).
• Recipients of military or government pensions or disability benefits (automatic disability certificates).

Key Provisions

• Raise the standard homestead exemption cap from 4,000 to 8,000 in assessed value.
• Exemption limits apply to up to one person per homestead and 160 acres.
• Elderly (over 65), low-income seniors, disabled, or blind can be exempt from state and local ad valorem taxes up to the 8,000 cap.
• Local taxing authorities may grant exemptions by resolution or ordinance up to the same cap; multi-county homes prorated between counties.
• Department of Revenue may define disability and issue certificates; automatic certificates for those with certain pensions or disabilities.
• Exemptions cannot be granted if they would prevent payment of bonded indebtedness secured by the tax.
• Effective date: October 1, 2010.

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

Subjects

Ethics