SB10 Alabama 2011 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsor

Rusty Glover

Session

Regular Session 2011

Title

Homestead exemption, cost-of-living adjustment, Sec. 40-9-19 am'd.

Summary

SB10 would index and expand Alabama's homestead exemptions from ad valorem taxes to reflect cost of living, while clarifying who qualifies and granting local authorities power to add exemptions.

What This Bill Does

Starting in 2010, it requires annual cost-of-living adjustments to homestead exemptions based on the CPI or a successor index. It establishes different exemption rules by age and disability: full state-level exemption for certain seniors (65+), the disabled, or the blind; a smaller exemption cap for under-65 residents; and additional exemptions for seniors with low income or disability, with specific value caps and prorating rules when a home spans multiple counties. Local governments can create extra exemptions up to 4,000 in value, subject to caps and rules, with multi-county properties prorated; exemptions cannot interfere with bond debt payments; and disability certificates can be automatic for those with certain pensions or disabilities.

Who It Affects

• Homeowners, especially those who are 65 or older, disabled, or blind, or those under 65 who may benefit from local exemptions, as the bill changes how much of their home value is exempt from ad valorem taxes and who qualifies.
• Local tax authorities (counties, municipalities, and school districts) which would administer and grant exemptions, set local exemption amounts, and manage prorating and eligibility rules.

Key Provisions

• Annual cost-of-living adjustments to homestead exemptions based on CPI, beginning with fiscal year 2010, plus baseline exemption amounts (up to 4,000 for some local exemptions; 2,000 for under-65 statewide/local provisions; 5,000 for certain seniors/disabled exemptions).
• Local option exemptions: counties and other local taxing authorities may grant additional homestead exemptions up to 4,000 in value, with caps on combined exemptions and proration when a home is in more than one county; these actions are taken by appropriate resolutions or ordinances and may be adjusted or rescinded.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation