HB19 Alabama 2013 Session

Summary

Primary Sponsor

Jack Williams

Republican

Co-Sponsors

Joe FaustHarry ShiverAlan BakerMike HillSteve McMillan

Session

Regular Session 2013

Title

Ad valorem tax, homestead exemption from local taxes, disabled and person over 65, exemption restored for disabled without regard to income, exemption for persons 65 and over further provided for based on state taxable income, effect to substantially repeal Act 2012-313, 2012 Reg. Sess., retroactive, Sec. 40-9-21.2 added, Secs. 40-9-19, 40-9-21, 40-9-21.1am'd.

Summary

HB19 restores Alabama's homestead exemptions to their pre-2012 form with a retained income limit for seniors, adds fraud penalties, and applies retroactively to 2012.

What This Bill Does

It largely repeals Act 2012-313 by returning Sections 40-9-19, 40-9-21, and 40-9-21.1 to their prior structure while keeping the income limit for seniors 65 and over and allowing evidence other than a tax return for exemptions. It preserves automatic disability certifications for those drawing pensions due to disability and defines how proofs of disability can be shown. It adds Section 40-9-21.2 to penalize false information on exemption claims, with penalties including double the tax due (retroactive up to 10 years) plus 15% interest, plus possible civil action, and the penalties funds are distributed to local taxing entities. It also makes the provisions retroactive to tax year 2012 and allows claims for 2012 exemptions by August 1, 2013, while ensuring exemptions do not interfere with bonded indebtedness.

Who It Affects

• Qualifying homeowners aged 65+ or permanently disabled or blind who own and occupy a principal residence (and meet income or other eligibility rules) and are subject to the restored exemption rules under state and local ad valorem taxes.
• People who file for homestead exemptions or assist others in claiming them and who provide false information, as well as the local taxing authorities and the Department of Revenue responsible for enforcing the exemptions and penalties.

Key Provisions

• Restores Sections 40-9-19, 40-9-21, 40-9-21.1 to their pre-2012-313 form, with the income limitation for 65+ exemptions retained and allowing evidence other than a tax return for claiming exemptions.
• Adds Section 40-9-21.2 to impose penalties for knowingly false homestead exemption claims: double the tax due (retroactive up to 10 years) plus 15% interest, with civil action to recover; penalties distributed to local taxing entities.
• Section 3 provides retroactive application to tax year 2012 (claims for 2012 exemptions allowed by August 1, 2013).
• Section 2 outlines exemption rules for 40-9-19 and 40-9-21, including income thresholds, disability certificates, automatic certification for certain disabled individuals, and verification requirements by affidavit (40-9-21.1).
• Sections also prohibit exemptions if they would prevent payment of bonded indebtedness and require effective implementation after passage.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation