HB104 Alabama 2010 Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

Regular Session 2010

Title

Homestead exemptions, income qualification increased, Sec. 40-9-19 am'd.

Summary

HB104 raises the income limit for the elderly homestead tax exemption from $12,000 to $39,900, expanding eligibility for seniors to avoid county property taxes on their homesteads.

What This Bill Does

The bill changes Section 40-9-19 to increase the qualifying adjusted gross income (AGI) for the elderly homestead exemption to less than $39,900. This means more residents aged 65 and older with higher incomes could be exempt from county ad valorem taxes on up to $5,000 of their homestead's assessed value; exemptions for permanently disabled or blind residents remain available regardless of age. The exemption still has cap rules (up to $5,000 assessed value, up to 160 acres, and prorating if the homestead spans multiple counties) and applies to state and county taxes including school taxes.

Who It Affects

• Elderly homeowners 65 years or older with an annual adjusted gross income under $39,900 who own and occupy a homestead; they would become eligible for exemption from county ad valorem taxes on up to $5,000 of assessed value.
• Local taxing authorities (counties and school districts) that collect ad valorem taxes; they may see reduced tax revenue due to the expanded exemptions, and exemptions are prorated if the homestead is in more than one county.

Key Provisions

• Raises the qualifying AGI for the elderly homestead exemption from less than $12,000 to less than $39,900.
• Exemption continues to apply to homesteads up to $5,000 in assessed value for state ad valorem taxes, with prorating if the homestead is located in more than one county.
• Exemption for eligible elderly, disabled, or blind individuals remains available, with the act becoming effective immediately upon 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

Homestead Exemption