HB421 Alabama 2011 Session

Summary

Primary Sponsor

Ralph Howard

Democrat

Co-Sponsors

Duwayne BridgesRichard J. Laird

Session

Regular Session 2011

Title

Homestead exemption, ad valorem tax except taxes for schools, permanently and totally disabled veterans and surviving spouses, exempt from under certain conditions, Sec. 40-9-19 am'd.

Summary

HB421 would create a new state-level homestead exemption for permanently and totally disabled veterans and their surviving spouses, exempting their primary residence from state ad valorem taxes (excluding school taxes).

What This Bill Does

It adds a new exemption to Section 40-9-19 for permanently and totally disabled veterans and their surviving spouses, covering all state ad valorem taxes but not school taxes. To qualify, a veteran must have a service-connected total and permanent disability and provide appropriate certification and be a permanent resident on Jan. 1 of the tax year; surviving spouses may receive and maintain the exemption if they own and live in the home and remain unmarried, with the exemption able to transfer to a new primary residence if the home is sold. The exemption can carry over to the surviving spouse after the veteran’s death under specified conditions, including continued residence and no remarriage. The Department of Revenue can define disability criteria and may automatically grant a certificate to those already receiving a disability pension or annuity. The measure becomes operative for tax years beginning October 1, 2012.

Who It Affects

• Permanently and totally disabled veterans who are residents of Alabama and meet the disability and residency requirements, potentially reducing their property tax bill.
• Surviving spouses of such veterans who hold the homestead and continue to live there, and who do not remarry, potentially keeping the exemption for their primary residence.

Key Provisions

• Creates an exemption from all state ad valorem taxes for permanently and totally disabled veterans and their surviving spouses, but not from school taxes.
• Requires a qualifying letter/certificate of total and permanent disability and residency on Jan. 1 of the tax year; automatic eligibility if the veteran already receives a disability pension or annuity.
• Allows the exemption to carry over to the surviving spouse after the veteran's death, as long as the spouse remains the owner, resides there, and does not remarry; permits transfer to a new primary residence if the property is sold.
• Includes provisions for surviving spouses of veterans who died from service-connected causes while on active duty under defined rules.
• Operative for tax years beginning October 1, 2012.

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