HB410 Alabama 2011 Session

Summary

Primary Sponsor

Oliver Robinson

Democrat

Co-Sponsors

Mary MooreJohn W. RogersRod Scott

Session

Regular Session 2011

Title

Ad valorem tax, exemptions for principal residence and 160 adjacent acres of persons totally disabled or age 65 years or older, amount of net taxable income increased, phased in every five years, Sec. 40-9-21 am'd.

Summary

HB410 would raise the income limit for the ad valorem tax exemption on a qualifying principal residence (and 160 adjacent acres) for elderly or totally disabled homeowners from $7,500 to $30,000, with the increase phased in by $7,500 steps in tax years ending 2012, 2017, and 2022.

What This Bill Does

The bill increases the net annual taxable income limit for eligibility from $7,500 to $30,000, based on the taxpayer’s and their spouse’s federal return. The increase is phased in by $7,500 increments in specified tax years (ending 9/30/2012, 9/30/2017, and 9/30/2022) to reach the $30,000 limit. The exemption still applies to the principal residence and the 160 adjacent acres owned and occupied by the qualifying person. Eligibility requires proof of age or total disability and income, with an affidavit allowed if no federal return is filed; disability proof can include two physicians’ certifications.

Who It Affects

• Qualifying elderly or totally disabled homeowners who own and occupy a single-family residence with up to 160 adjacent acres and whose net annual taxable income (including their spouse) meets the new limit.
• Spouses of those qualifying homeowners, whose income is included in determining eligibility.

Key Provisions

• Amends Section 40-9-21 to raise the exemption income limit to $30,000.
• The exemption covers the principal residence and 160 adjacent acres owned and occupied by the qualifying person (and spouse for income calculation).
• Income is shown on the person’s and spouse’s federal tax return; if they are not required to file, an affidavit for income sufficiency is acceptable.
• Proof of age or total disability is required; disability proof may include two physicians’ certifications.
• The exemption amount is phased in by $7,500 increments across tax years ending 9/30/2012, 9/30/2017, and 9/30/2022.
• The residence must be a single-family home.

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

Subjects

Taxation