SB9 Alabama 2010 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsor

Trip Pittman

Session

Regular Session 2010

Title

Ad valorem tax, homestead exemption, increased, Sec. 40-9-19 am'd.

Summary

SB9 would raise the homestead exemption to 8,000 in assessed value and expand tax relief for seniors, disabled, and other qualifying residents from state and local ad valorem taxes.

What This Bill Does

Increases the basic homestead exemption from 4,000 to 8,000 in assessed value. Expands relief for seniors (65+), the permanently and totally disabled, and the blind to exemptions from state ad valorem taxes, with disability definitions defined by the Revenue Department. Allows residents under 65 to receive exemptions from county and school district taxes up to 8,000 in assessed value, and lets local governments grant additional exemptions by resolution, prorated when a homestead spans multiple counties; exemptions must not interfere with bonded debt payments. Effective date is October 1, 2010.

Who It Affects

• Homeowners with a homestead, including seniors 65 and older, the permanently and totally disabled, and the blind, who would receive higher or automatic exemptions from state and local ad valorem taxes.
• Local and state tax authorities (counties, municipalities, school districts, and the Department of Revenue) who will administer, define eligibility (including disability), issue certificates, prorate multi-county exemptions, and ensure bond debt obligations are not affected.

Key Provisions

• The basic homestead exemption cap increases from 4,000 to 8,000 in assessed value.
• Seniors over 65, those retired due to permanent and total disability, and the blind receive exemption from all state ad valorem taxes.
• For residents under 65, exemptions from state and county taxes (excluding school taxes in some cases) can apply up to 8,000 in assessed value; local authorities can grant exemptions by resolution or ordinance, with prorating for multi-county homes.
• Disability status can be defined by the Department of Revenue, and automatic certificates may be issued for certain pensioners or disabled individuals.
• Exemptions cannot be granted if they would prevent payment of bonded debt secured by the taxes.
• Effective date: 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