HB784 Alabama 2010 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Co-Sponsor

David Grimes

Session

Regular Session 2010

Title

Ad valorem tax, certain personal property used in a business exempt, Section 217 (Section 217, Recompiled Constitution of Alabama of 1901, as amended), am'd., const. amend.

Summary

HB784 would amend Alabama's Constitution to exempt personal property used in a movable business from all ad valorem taxes.

What This Bill Does

If passed, movable personal property used in a business (property not permanently fixed to the land) would not be taxed under any ad valorem tax by the state, counties, municipalities, or other taxing authorities. The change would apply across all ad valorem taxes and would not automatically repeal existing exemptions unless the legislature specifies. The amendment would be approved by voters in an election, with a ballot description outlining the proposed change.

Who It Affects

• Businesses that own movable personal property used in operations (e.g., equipment and other movable assets) would no longer be subject to ad valorem taxation for this property.
• State and local taxing authorities would potentially lose revenue from this exemption and may need to adjust budgeting or tax policies to account for the change.

Key Provisions

• Exempts movable or non-land-fixed personal property used in a business from all ad valorem taxation by state and local taxing authorities.
• Applies to property that is movable or not permanently fixed to the land and would be enforced through the constitutional amendment process, requiring voter approval in an election.
• The legislature may enact laws to implement the exemption and may grant other exemptions, but such actions do not repeal existing statutory exemptions unless explicitly provided.
• The description and ballot language would inform voters that the amendment proposes to further amend Section 217 to exempt this type of property from ad valorem taxation.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments