SB506 Alabama 2011 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tammy Irons
Democrat
Co-Sponsors: Scott Beason Vivian Davis Figures Jimmy Holley Greg J. Reed Dick Brewbaker Paul Bussman Bill Holtzclaw Gerald O. Dial Bryan Taylor Jerry L. Fielding Tom Whatley George M. “Marc” Keahey Bobby D. Singleton William “Bill” M. Beasley Gerald H. Allen J.T. Waggoner Del Marsh Rodger Smitherman Paul Sanford Hank Sanders Quinton Ross Roger Bedford, Jr.Linda Coleman-Madison Priscilla Dunn Mark Slade Blackwell
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: SB506 preserves residential classification and homestead tax exemptions for homes damaged by natural disasters while the property is being repaired.
What This Bill Does
It amends sections 40-8-1 and 40-9-19 to ensure that a property's residential classification and its homestead exemptions are not lost when a home is damaged by a natural disaster and is under repair. Specifically, residential property will not lose its classification for 24 months if the owner cannot live there due to damage and repair. Homestead exemptions will remain in effect during the repair period after a disaster, and existing exemption provisions (such as age- and disability-based or income-based exemptions) remain in place, subject to local adjustments as allowed by law. The act becomes effective on the first day of the third month after passage.

Who It Affects
Homeowners whose primary residence is damaged by a natural disaster and is under repair; their property remains classified as residential for up to 24 months.
Homeowners who receive homestead exemptions (including age- and disability-related or income-based exemptions); their exemptions remain in effect during repair periods after a disaster.
Local taxing authorities and the Department of Revenue; they administer these classification and exemption protections under the new rules.

Key Provisions
Amends 40-8-1 to allow residential property to retain its classification for ad valorem taxes for up to 24 months after a disaster when the owner cannot inhabit the home due to damage and repair.
Amends 40-9-19 to ensure homestead exemptions are not affected during any repair period following a natural disaster.
Preserves existing exemption structures (e.g., age-related, disability, and other statutory exemptions) and allows local authorities to grant or adjust exemptions in line with the new protections.
Effective date: the act takes effect on the first day of the third month after its passage.

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