SB132 Alabama 2010 Session
Bill Summary
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
To amend Sections 40-9-19 and 40-9-21, Code of Alabama 1975, to 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.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| January 12, 2010 | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB132 Alabama 2010 Session - Introduced |