SB132 Alabama 2010 Session
In Committee
Bill Summary
Sponsors
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
<p class="bill_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</p><p class="bill_description">
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</p><p class="bill_entitled_an_act"> 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.
</p>
Subjects
Homestead Exemption
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 |