HB617 Alabama 2011 Session

Summary

Primary Sponsor

Oliver Robinson

Democrat

Session

Regular Session 2011

Title

Ad valorem tax, property classified as residential or a homestead not affected under certain conditions when property damaged by natural disasters such as tornadoes, Secs. 40-8-1, 40-9-19 am'd.

Summary

HB617 would keep a homeowner’s residential property classification and homestead tax exemption intact for 24 months after storm damage.

What This Bill Does

The bill changes two sections to ensure that, after damage from a natural disaster (like a tornado or hurricane), a property that is residential or qualifies as a homestead does not lose that classification or exemption for 24 months, even if the home is not habitable or is under repair. During that period, the property would remain treated as residential property for ad valorem taxes and continue to qualify for homestead exemptions. The act becomes law three months after its passage.

Who It Affects

• Homeowners in Alabama who own residential properties or homesteads that have been damaged by natural disasters and are not inhabitable, ensuring they keep their residential classification and homestead exemption for 24 months.
• Local taxing authorities (counties, municipalities) and the Alabama Department of Revenue, who would administer and enforce the 24-month classification/exemption rule.

Key Provisions

• Amends 40-8-1 to preserve residential property classification for 24 months after disaster if the property is not inhabited or is under repair due to damage from a natural disaster such as a tornado or hurricane.
• Amends 40-9-19 to preserve homestead exemptions for 24 months after disaster, ensuring the exemption remains during the period the home is being repaired or is not habitable.
• Specifies that the covered disasters include events like tornadoes and hurricanes.
• Provides that the act becomes effective on the first day of the third month following its passage.

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