HB24 Alabama 2010 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Session

Regular Session 2010

Title

Ad valorem tax, homestead exemption, increased, Sec. 40-9-19 am'd.

Summary

HB24 would raise Alabama's homestead exemptions, increasing the basic exemption and providing higher relief for seniors and the disabled.

What This Bill Does

The bill increases the basic homestead exemption from $4,000 to $4,240 in assessed value. It also raises the senior/disabled exemption from $5,000 to $5,300 and makes it apply to county taxes (including school taxes) with prorating across counties if the home is in more than one county, up to 160 acres. It allows local governments to grant additional exemptions by resolution, defines disability status for exemption purposes, and provides automatic certificates for certain disabled or retired individuals; exemptions cannot be used if they would prevent payment of bonded debt; the changes take effect October 1, 2009.

Who It Affects

• Residents not over 65: will see the basic homestead exemption increase from $4,000 to $4,240 (state level) and a separate county/municipal exemption cap of $2,120 for county ad valorem taxes.
• Residents over 65 or permanently disabled or blind: will see the exemption increase from $5,000 to $5,300 for county taxes (including school taxes), with prorating between counties if needed and up to 160 acres, plus automatic disability certification possibilities.

Key Provisions

• Amends 40-9-19 to raise the basic homestead exemption from $4,000 to $4,240 (6% increase).
• For residents not over 65, maintains exemption from state ad valorem taxes but caps county-level exemption at $2,120 (assessed value).
• For residents over 65 or permanently disabled or blind, increases exemption to $5,300 for county taxes (including school taxes), with prorating between counties if the home spans multiple counties and a 160-acre limit; allows local authorities to grant additional exemptions by resolution.
• Department of Revenue may define disability and issue certificates; automatic certificates issued for those receiving certain pensions/annuities.
• Exemption cannot be granted if it would prevent payment of bonded debt secured by the tax; effective October 1, 2009.

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

Subjects

Taxation