SB74 Alabama 2011 Session

Summary

Primary Sponsor

Del Marsh

Republican

Session

Regular Session 2011

Title

Homestead exemption for the disabled and the elderly, minimum income limit increased, Sec. 40-9-21 am'd.

Summary

SB74 would raise the income limit for the homestead tax exemption for totally disabled people and seniors from $7,500 to $15,000 for their principal residence (and up to 160 adjacent acres).

What This Bill Does

If passed, the exemption would apply to the principal residence and up to 160 adjacent acres for totally disabled individuals or those 65 or older who have net annual taxable income of $15,000 or less. Eligibility is shown on the person and spouse's latest federal tax return (or by an affidavit if not filing). The claimant must prove age and total disability (disability can be certified by two physicians). The residence must be a single-family home that is owned and occupied by the eligible person. The new rules take effect for tax years beginning October 1, 2011.

Who It Affects

• Totally disabled homeowners who own and occupy their principal residence and have net annual taxable income of $15,000 or less (including income reported with their spouse).
• Homeowners aged 65 or older who own and occupy their principal residence and have net annual taxable income of $15,000 or less (including income reported with their spouse).
• Spouses filing jointly (or information about the couple’s income) when assessing eligibility for the exemption.

Key Provisions

• Amends Section 40-9-21 to increase the income limit for the exemption from $7,500 to $15,000.
• Exempts the principal residence and up to 160 adjacent acres from ad valorem taxation for eligible persons based on net annual taxable income and proof of age/disability, using either the latest combined tax return or an affidavit if not filing.
• Requires proof of age and proof of total disability (disability may be certified by two physicians).
• Holds that the residence must be a single-family home owned and occupied by the qualifying person, with the provision operative for tax years beginning October 1, 2011.

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