HB296 Alabama 2010 Session

Summary

Primary Sponsor

H. Mac Gipson

Republican

Session

Regular Session 2010

Title

Ad valorem tax, motorcycles included in definition of motor vehicles, Amendment 373, (Section 217, Recompiled Constitution of Alabama of 1901, as amended), am'd., const. amend.

Summary

HB296 would amend Alabama's constitution to include motorcycles in the definition of private passenger automobiles for ad valorem tax purposes, lowering their tax rate.

What This Bill Does

It would modify Amendment No. 373, Section 217, so motorcycles are classified as Class IV property (private passenger autos) for ad valorem taxation. As a result, motorcycles would be taxed at the Class IV rate of 15% of assessed value, instead of a higher rate they may currently face. The change would require voter approval in an election before it takes effect.

Who It Affects

• Motorcycle owners and riders who would pay lower ad valorem taxes on motorcycles because motorcycles would be taxed at the same 15% rate as private passenger automobiles.
• Local tax authorities (counties, municipalities, and other taxing authorities) that administer ad valorem taxes, who would apply the Class IV rate to motorcycles and adjust administrative practices accordingly.

Key Provisions

• Proposes amendments to Amendment No. 373, Section 217, to include motorcycles within the definition of private passenger automobile for ad valorem tax purposes.
• Sets Class IV assessment ratio at 15% for state and local ad valorem taxes, meaning motorcycles would be taxed at 15% of assessed value when classified with private passenger automobiles.
• Requires the amendment to be approved by voters in a specified election with ballot language describing the change.

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

Subjects

Constitutional Amendments