SB27 Alabama 2013 Session

Summary

Primary Sponsor

George M. “Marc” Keahey

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.

Description

Under existing law, prior to the enactment of Act 2012-313, persons permanently and totally disabled were exempt from all state and local ad valorem taxes.

Act 2012-313 established a threshold requirement that persons permanently and totally disabled residing in a household with taxable income of less than $12,000 qualify for certain homestead exemptions.

This bill would remove the income limitation for persons permanently and totally disabled to receive these certain homestead exemptions.

This bill would provide that the provisions of this act would be retroactive to August 1, 2012, the effective date of Act 2012-313.

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Subjects

Tax