SB176 Alabama 2013 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Session

Regular Session 2013

Title

Taxation, requirement that totally and permanetly disabled person be retired to claim ad valorem homestead exemption deleted, Secs. 40-9-19, 40-9-21, am'd.

Summary

SB176 would remove the retirement requirement for permanently and totally disabled people to qualify for Alabama ad valorem homestead tax exemptions.

What This Bill Does

The bill changes two existing tax exemption laws to let permanently and totally disabled residents qualify for homestead exemptions without needing to be retired. It keeps other exemption rules that apply to people over 65 or blind and the rules for principal residences (including the income limit and proof required). It requires the Department of Revenue to set disability criteria and issue disability certificates, with automatic certificates for those already receiving disability pensions. The changes apply to tax years starting October 1, 2013, and the law becomes effective after approval.

Who It Affects

• Permanently and totally disabled residents would be eligible for the homestead exemption even if they are not retired.
• The Department of Revenue and local taxing authorities would administer the new rule, including issuing disability certificates and applying verification requirements.

Key Provisions

• Deletes the retirement requirement for eligibility of the disability-related homestead exemption, making permanent and total disability sufficient on its own.
• Keeps existing exemptions for residents over 65 and blind, and preserves the principal residence and up to 160 acres exemption, subject to income and proof requirements.
• The Department of Revenue must establish criteria and proof for disability exemptions and issue certificates; individuals drawing disability pensions automatically receive certificates.
• The act applies to tax years beginning October 1, 2013, and becomes effective according to the normal statutory timing after passage.

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

Subjects

Taxation