SB264 Alabama 2014 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Co-Sponsors

Phillip W. WilliamsTom Whatley

Session

Regular Session 2014

Title

Distinctive motor vehicle tags, disabled veterans, members of Armed Forces, volunteer firefighters and volunteer rescue squads, except from license tax and registration fees, number of vehicles eligible increased, Secs. 40-12-244, 40-12-254 am'd.

Summary

SB264 would expand license tax and ad valorem tax exemptions for certain military, firefighting, rescue squad members, and disabled veterans from one vehicle to two vehicles.

What This Bill Does

If enacted, the bill changes the law to allow eligible individuals to be exempt from license taxes, registration fees, and ad valorem taxes for up to two motor vehicles (instead of one). It covers active and retired Alabama National Guard members, Alabama State Guard members, reserve component members of the U.S. armed forces, volunteers in rescue squads, Civil Air Patrol members, and volunteer firefighters, as well as disabled veterans whose qualifying vehicle was funded by the Administrator of Veterans Affairs; the_DISABLED veterans' exemption applies to up to two private-use vehicles. The changes modify the requirements in the relevant code sections (40-12-244 and 40-12-254) to reflect the two-vehicle limit for these groups.

Who It Affects

• Active members of the Alabama National Guard or Alabama State Guard and, for certain cases, service-connected disabled veterans, who would be exempt for up to two passenger vehicles.
• Members of volunteer rescue squads, who would be exempt for up to two passenger vehicles.
• Civil Air Patrol members (including vehicles owned by national headquarters or the Alabama wing), who would be exempt for up to two passenger vehicles.
• Volunteer firefighters in Alabama who hold a distinctive firefighter tag, who would be exempt for up to two passenger vehicles.
• Disabled veterans whose qualifying vehicle was funded by the Administrator of Veterans' Affairs, who would be exempt for up to two private-use vehicles.

Key Provisions

• Amends Sections 40-12-244 and 40-12-254 to raise the vehicle exemption from one to up to two motor vehicles for the listed groups.
• Extends the exemption from license taxes, registration fees, and ad valorem taxes to include up to two passenger vehicles owned by each eligible person or category, including National Guard/State Guard members, reserve members, rescue squad members, Civil Air Patrol members, volunteer firefighters, and certain disabled veterans.
• Specifies that for disabled veterans, the exemption applies to vehicles funded in whole or in part by the Administrator of Veterans' Affairs and kept for private use; requires applicable applications and documentation as part of the exemption process, with the probate judge administering the exemption and the Department of Revenue providing forms.

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

Subjects

Motor Vehicle License Tags