SB7 Alabama 2010 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsor

Trip Pittman

Session

Regular Session 2010

Title

Homestead exemption for the disabled and the aged, minimum income limit increased, Sec. 40-9-21 am'd.

Summary

SB7 would raise the income limit for the disabled and aged homestead exemption from $7,500 to $15,000.

What This Bill Does

It increases the income threshold for the ad valorem tax exemption on the principal residence and up to 160 adjacent acres for totally disabled individuals or people 65 and older. The exemption remains available only if the home is a single-family residence owned and occupied by the qualifying person, and the income is proven by the person and spouse’s latest United States income tax return; if they are not required to file, an affidavit showing income of $15,000 or less can be used. Proof of age and total disability is required (disability may be shown by certification from two physicians). The measure applies to tax years beginning October 1, 2010 and later.

Who It Affects

• Totally disabled individuals or people 65 years of age or older who own and occupy a single-family principal residence (and up to 160 adjacent acres) and have net annual taxable income of $15,000 or less (as shown on the latest IRS return).
• Spouses of the eligible individuals who file a joint tax return (or provide an affidavit if not required to file) to document a combined net taxable income of $15,000 or less and qualify for the exemption.

Key Provisions

• Amends Section 40-9-21 to raise the income cap for the homestead exemption from $7,500 to $15,000 (net annual taxable income of the person and spouse).
• Keeps the exemption for the principal residence and up to 160 acres adjacent to it, available to those who are totally disabled or 65+ and meet income and occupancy requirements.
• Requires proof of income using the latest United States tax return; if not required to file, an affidavit showing income of $15,000 or less suffices.
• Requires proof of age and proof of total disability (including possible physician certifications) and confirms the residence must be a single-family home owned and occupied by the qualifying person.
• Effective for tax years beginning on or after October 1, 2010.

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

Subjects

Taxation