SB8 Alabama 2011 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsor

Rusty Glover

Session

Regular Session 2011

Title

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

Summary

The bill raises the income limit for the homestead exemption for the disabled and elderly from $7,500 to $15,000 and clarifies proof requirements for a principal residence and up to 160 adjacent acres.

What This Bill Does

It increases the income limit to $15,000 for the ad valorem tax exemption for totally disabled individuals or people 65 and older, for their principal residence and up to 160 adjacent acres. Proof of income must come from the latest federal tax return, or an affidavit if no return is required. It requires proof of age and proof of total disability (including possible two-physician certification), and the residence must be a single-family home owned and occupied by the qualifying person. The measure applies to tax years beginning on or after October 1, 2011.

Who It Affects

• Totally disabled individuals who own and occupy a single-family home and have net annual taxable income of $15,000 or less (as shown on their and their spouse's tax return, or via affidavit if no return) will receive an ad valorem tax exemption on their principal residence and up to 160 adjacent acres.
• People aged 65 or older who meet the same income and ownership requirements will receive the same exemption on their principal residence and up to 160 adjacent acres.

Key Provisions

• Raises the income limit for the homestead exemption from $7,500 to $15,000.
• Exempts the principal residence and up to 160 adjacent acres for qualifying disabled or elderly homeowners.
• Requires proof of income via the latest joint federal tax return, or an affidavit if not required to file, and proof of age; proof of total disability may be provided by two physicians' certification.
• Qualifying residence must be a single-family home owned and occupied by the qualifying person.

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