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.

Summary

SB27 would restore the ad valorem tax exemption for permanently and totally disabled residents on their principal residence (and up to 160 adjacent acres) by removing the income limit and applying the change retroactively to August 1, 2012.

What This Bill Does

If enacted, the disabled exemption would apply without an income test to the principal residence and up to 160 acres nearby. The change is retroactive to August 1, 2012 (the date of Act 2012-313), and eligible taxpayers could claim exemptions for the tax year starting October 1, 2012, and up to August 1, 2013. The bill specifies proof of disability and directs the state to issue disability certificates, including automatic certificates for those already receiving qualifying pensions or annuities. The exemption applies only to a single-family principal residence with the adjacent land.

Who It Affects

• Permanently and totally disabled Alabama residents who own and occupy a principal residence (and up to 160 acres adjacent) would qualify for the exemption without an income limit.
• Residents aged 65 or older who are subject to the current income limit for the 65+ exemption would continue to be governed by that rule; the bill does not change the 65+ income eligibility provisions.

Key Provisions

• Amends Section 40-9-21 to restore the exemption for permanently and totally disabled residents on the principal residence and up to 160 acres adjacent.
• Removes the income-based eligibility for the disabled exemption previously added by Act 2012-313.
• Backs the change to August 1, 2012 (the effective date of Act 2012-313) and applies it to tax years starting October 1, 2012.
• Allows claims for the tax year beginning October 1, 2012 and prior to August 1, 2013.
• Requires proof of disability; provides for automatic disability certificates for those drawing qualifying pensions or annuities; the Department of Revenue to issue certificates.
• Maintains that the principal residence must be a single-family dwelling.

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

Subjects

Tax