SB9 Alabama 2011 Session

Summary

Primary Sponsor

Ben H. Brooks

Republican

Co-Sponsor

Rusty Glover

Session

Regular Session 2011

Title

Homestead exemption, increased, Sec. 40-9-19 am'd.

Summary

SB9 would raise the homestead property tax exemption from $4,000 to $8,000 in assessed value and expand who can qualify.

What This Bill Does

The bill increases the maximum homestead exemption to $8,000 of assessed value and maintains per-household and acreage limits. Local governments may grant exemptions up to the same $8,000 cap by resolution, with prorating if a homestead sits in more than one county. It also clarifies eligibility for elderly, disabled, or blind homeowners, allows the Department of Revenue to define disability criteria and issue certificates, and prohibits exemptions if they would prevent payment of bonded debt. The change takes effect October 1, 2011.

Who It Affects

• Homeowners who qualify as head of a family and occupy a homestead, who would receive an exemption from state ad valorem taxes up to $8,000 in assessed value (subject to per-household and acreage limits; local jurisdictions may grant additional exemptions up to the same cap).
• Homeowners who are over 65 with low income, permanently disabled, or blind and meet the specified criteria, who would also be exempt from ad valorem taxes up to $8,000 in assessed value (with prorating if the property is in multiple counties and potential applicability to county and school taxes depending on subsection).

Key Provisions

• Raises the maximum homestead exemption from $4,000 to $8,000 in assessed value.
• Exemption applies to state ad valorem taxes, with certain exemptions also affecting county and school taxes; 160-acre limit remains for eligible properties.
• Local taxing authorities may grant exemptions up to the same $8,000 cap by resolution or ordinance; multi-county homes are prorated between counties.
• Disability criteria may be defined by the Department of Revenue, which can issue certificates of disability; automatic certificates for those with certain pensions or disability awards.
• Exemption cannot be granted if it would prevent payment of bonded indebtedness.
• Effective date of the change is 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