SB147 Alabama 2013 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Session

Regular Session 2013

Title

National Guard, exemption from payment of ad valorem taxes for distinctive National Guard tags, Sec. 32-6-111.1 am'd.

Summary

SB147 would exempt Alabama National Guard members from ad valorem taxes on vehicles displaying a distinctive National Guard license plate.

What This Bill Does

If enacted, active and retired Alabama National Guard members could obtain personalized National Guard plates. The vehicle displaying the plate would not owe ad valorem tax, though the member would pay regular license tag fees and a $50 annual plate fee. The plate can designate rank, command, or unit and may be reassigned between members; plates expire September 30 each year with a renewal grace period to November 30. Design and inscription are handled under the state's license plate provisions, with an effective date of October 1, 2013.

Who It Affects

• Active and retired members of the Alabama National Guard (including Alabama Air National Guard) who apply for a distinctive National Guard license plate and would receive no ad valorem tax on their vehicle.
• The vehicles displaying the National Guard plate, which would be exempt from ad valorem tax while the plate is on the vehicle; these members would still pay regular license tag fees and a $50 annual plate fee.

Key Provisions

• No ad valorem tax for the motor vehicle on which a National Guard distinctive license tag is displayed for Alabama National Guard members (including retirees).
• Applicants must pay regular license tag/plate fees plus a non-prorated $50 annual plate fee.
• Personalized National Guard plates may indicate military rank, command, or unit and may be reassigned between members.
• Plates expire September 30 each year with a renewal grace period through November 30; design is handled by the Department of Revenue.
• The act becomes effective October 1, 2013.

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

Subjects

National Guard