HB52 Alabama 2013 Session

Summary

Primary Sponsor

Elaine Beech

Democrat

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 residents disabled further provided for based on state taxable income, effect to substantially repeal Act 2012-313, 2012 Reg. Sess.; Sec. 40-9-21 am'd.

Summary

HB52 restores the disabled exemption without income limits and keeps the senior exemption with an income cap, retroactively applying to 2012.

What This Bill Does

It changes who can get the homestead exemption on the principal residence and up to 160 acres by removing the income limit for permanently and totally disabled residents. Disabled residents would qualify for the exemption regardless of income. The bill retains the existing senior exemption for those 65 and older, but requires net income of $12,000 or less for eligibility. It makes these changes retroactive to August 1, 2012 and applies for the tax year starting October 1, 2012, with an allowance to claim the exemption for that year through August 1, 2013. The bill also outlines proof requirements for disability and notes that the department can issue certificates of disability, including automatic certificates for those already receiving disability pensions.

Who It Affects

• Residents permanently and totally disabled who own and occupy a principal residence (and up to 160 acres adjacent) will receive the exemption without regard to income, retroactive to 2012.
• Residents 65 years of age or older who have net income of $12,000 or less for themselves and their spouse will continue to receive the exemption on their principal residence (and up to 160 acres) but remain subject to the income test, retroactive to 2012.

Key Provisions

• Amends Section 40-9-21 to restore the exemption for permanently and totally disabled residents without an income limit.
• Keeps the 65+ exemption, but requires net income of $12,000 or less for eligibility (for self and spouse).
• Exemption applies to the principal residence and up to 160 acres adjacent to it.
• Retroactive application to August 1, 2012 (the date of Act 2012-313) and applies to the tax year starting October 1, 2012; claims may be filed through August 1, 2013.
• Disability proof can include two physician certifications; automatic certificate of disability for those drawing disability pensions; department to issue certificates and set criteria by rule.

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

Subjects

Tax