SB132 Alabama 2010 Session

Updated Jul 26, 2021

Summary

Primary Sponsor: Hank Sanders
Democrat
Session: Regular Session 2010
Title: Homestead exemption, jointly owned property, exemption applies only to qualified owner, Secs. 40-9-19, 40-9-21 am'd.
Description: Under current law, certain persons are entitled to exemptions from all or a portion of ad valorem taxation on their homestead due to age or disability. It is unclear whether the exemption applies to the entire property when the property is owned jointly with persons not eligible for the exemption.
This bill would clarify that, in the event a person eligible for an exemption on his or her homestead due to age or disability owns the property jointly with a person or persons not eligible for the exemption, the exemption shall apply only to his or her proportionate share of the homestead.
Subjects: Homestead Exemption

Read for the first time and referred to the Senate committee on Finance and Taxation Education