HB375 Alabama 2011 Session

Summary

Primary Sponsor

Randy Davis

Republican

Co-Sponsors

Barry MooreEd HenryBecky NordgrenMac ButtramJohn MerrillKen JohnsonMike JonesPaul BeckmanApril WeaverMicky HammonBarry MaskMike HillGregory CanfieldVictor GastonMike BallJack WilliamsDickie DrakeSteve McMillanJim McClendonMark Tuggle

Session

Regular Session 2011

Title

Homestead exemptions, income qualification amount increased, Secs. 40-9-19, 40-9-21 am'd.

Summary

HB375 would raise income thresholds for the homestead property tax exemption, expanding relief for seniors and disabled homeowners on the first $5,000 of their home's assessed value.

What This Bill Does

It increases the eligible adjusted gross income to $39,900 or less for seniors 65 and older or disabled/blind, and increases the net annual taxable income to $25,000 or less for the principal residence and adjacent 160 acres. The exemption continues to apply to ad valorem taxes levied by counties (and school districts) on the first $5,000 of assessed value, with prorating if the homestead is in more than one county. The bill preserves disability certification provisions and other existing rules while expanding who qualifies.

Who It Affects

• Elderly residents aged 65+ who have AGI up to $39,900 and meet other conditions, who would receive an exemption on the first $5,000 of assessed value for their homestead.
• Residents who are totally disabled or 65+ with net annual taxable income up to $25,000 (for the principal residence and adjacent 160 acres), who would receive the same exemption from ad valorem taxes.

Key Provisions

• Amends Sections 40-9-19 and 40-9-21 to raise the qualifying adjusted gross income to $39,900 or less (for 65+ or disabled/blind) and the net annual taxable income to $25,000 or less (for principal residence and adjacent 160 acres).
• Keeps the exemption on the first $5,000 of assessed value and up to 160 acres; applies to state, county, and school district ad valorem taxes; allows prorating if the home spans multiple counties; retains disability-certification provisions.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Homestead Exemption