HB120 Alabama 2012 Session

Updated Jul 25, 2021

House Bill

Enacted

Current Status

Regular Session 2012

Session

Sponsor

Summary

Primary Sponsor: Jack Williams
Republican
Session: Regular Session 2012
Title: Homestead exemptions, process for claiming an exemption from ad valorem taxes due to age or disability clarifed, income eligibility increased, uniform procedure for applying for the exemption, Department of Revenue establish rules and procedures, Sec. 40-9-19, 40-9-21 am'd (2012-20073)
Description: Under existing law, a person who is disabled or over 65 years of age is entitled to certain exemptions from ad valorem taxes provided he or she meets the income criteria and procedures set out in law.
This bill would clarify the procedures for establishing eligibility for the exemptions; would make the exemptions uniform for persons who are disabled and persons over 65 years of age; would provide for the annual income eligibility for all exemptions; would require the same proof of eligibility for all available exemptions; and would require the Department of Revenue to develop rules and procedures for application of the exemptions.
Subjects: Homestead Exemption