SB138 Alabama 2011 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2011

Title

Firefighters Annuity and Benefit Fund, ad valorem tax on real property, tax bill to include certain amount to be distributed to Firefighters Annuity and Benefit Fund, refund upon request, Revenue Department to adopt rules

Summary

SB138 would add a $2 refundable surcharge to real property ad valorem tax bills to fund the Alabama Firefighters Annuity and Benefit Fund, with refunds available on request.

What This Bill Does

It requires each state and local ad valorem tax bill on real property to include a refundable $2 amount starting Oct 1, 2011. The $2 collected would be sent to the Alabama Firefighters Annuity and Benefit Fund (AFABF) not later than Jan 15 each year beginning in 2012, to be used as other funds are used under existing law. Tax bills must clearly notify taxpayers that the $2 is refundable upon a written request to the AFABF Board, due within 30 days after Jan 15 (funds must be available), and include the board's address; taxpayers may also choose not to request a refund and thereby contribute to AFABF. The Department of Revenue would issue rules to implement and administer the act.

Who It Affects

• Property owners paying real property ad valorem taxes: will see an extra $2 added to their tax bill, with the option to request a refund in writing to the AFABF Board.
• The Alabama Firefighters Annuity and Benefit Fund (AFABF) and its Board: will receive the $2 allocations from tax bills and manage refunds, with administration rules to be set by the Department of Revenue.

Key Provisions

• Beginning October 1, 2011, a refundable $2 amount shall be added to each state and local ad valorem tax bill on real property.
• The $2 amount shall be distributed to the AFABF not later than January 15 each year, starting in 2012, to be used as other funds are used under Act 2010-726.
• Each tax bill adding the $2 amount must include a conspicuous notice that the amount is refundable upon a written request to the AFABF Board of Commissioners, not later than 30 days following January 15 each year, with the board's address provided.
• Taxpayers may choose not to request a refund, thereby voluntarily contributing to AFABF.
• The Department of Revenue is authorized to promulgate administrative rules to implement and administer the act.
• The act becomes effective immediately following passage and the Governor's approval.

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

Subjects

Firefighters Annuity and Benefit Fund