HB615 Alabama 2011 Session

Summary

Primary Sponsor

Oliver Robinson

Democrat

Co-Sponsors

Mary MooreJohn W. RogersRod ScottDavid Colston

Session

Regular Session 2011

Title

Ad valorem tax, property classified as residential not affected under certain conditions by natural disasters such as tornadoes, Sec. 40-8-1 am'd.

Summary

HB615 would let a residential property damaged by a natural disaster keep its residential ad valorem tax classification for two years even if it isn’t being used as a dwelling while it’s repaired.

What This Bill Does

The bill amends Section 40-8-1 to add a rule that residential property will not lose its residential classification for 24 months if the owner cannot use it as a single-family dwelling because it was damaged by a natural disaster (like a tornado or hurricane). This applies to ad valorem taxes collected by the state and by counties, municipalities, or other local taxing authorities. During this 24-month period, the property would remain classified as residential rather than being reclassified to another class. After 24 months, normal classification rules would apply again.

Who It Affects

• Residential property owners in Alabama whose homes are damaged by a natural disaster and are not habitable, allowing them to keep the residential tax status for 24 months.
• Local and state tax assessors and taxing authorities who administer ad valorem taxes and would implement the 24-month residential classification preservation when assessing eligible properties.

Key Provisions

• Adds a 24-month period during which a property damaged by a natural disaster and not used as the owner's single-family dwelling would not lose its residential classification for ad valorem tax purposes.
• Maintains the existing framework and definition of residential property in Section 40-8-1, applying the new rule to state, county, and local ad valorem taxes.

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

Subjects

Property, Real and Personal