SB277 Alabama 2012 Session

Summary

Primary Sponsor

Shadrack McGill

Republican

Session

Regular Session 2012

Title

Taxes, notice of age related tax exemption to be mailed to each taxpayer before the 64th date of birth

Summary

The bill would require tax officials to mail reminders to taxpayers aged 63–64 that they will be eligible for a homestead property tax exemption once they turn 65.

What This Bill Does

It adds a requirement for tax assessors or revenue commissioners to mail a reminder before the 64th birthday (not before the 63rd) informing the taxpayer that they can claim a homestead property tax exemption starting at age 65. The change does not alter the current exemption thresholds or amounts; it only adds a notice requirement. The act becomes effective on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Taxpayers who are approaching age 65 (specifically ages 63–64) who would be reminded about eligibility for the homestead exemption.
• Tax assessors or revenue commissioners who are required to send the reminder to eligible taxpayers.

Key Provisions

• Section 1: Requires each tax assessor or revenue commissioner to mail a reminder before the 64th birthday, but not before the 63rd, informing the taxpayer that they are eligible to claim an exemption on their homestead once they turn 65.
• Section 2: Establishes the act's effective date as the first day of the third month after its passage and governor approval.
• The bill does not change the current exemption eligibility criteria or amounts; it adds a reminder requirement.

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

Subjects

Taxes