HB521 Alabama 2015 Session

Summary

Primary Sponsor

Matt Fridy

Republican

Session

Regular Session 2015

Title

Ad valorem tax for owner of residence over 65 years old, exception from, determination of age, Sec. 40-9-21 am'd.

Summary

HB521 would let people who will turn 65 in Oct–Dec of a tax year qualify for the ad valorem tax exemption on their principal residence (and up to 160 acres) if their net annual taxable income is $12,000 or less.

What This Bill Does

It adds a new eligible group: those who will reach age 65 between October 1 and December 31 may claim the exemption for that tax year if their income is at or below $12,000. The exemption still applies to the principal residence and up to 160 acres for seniors 65+ or permanently disabled with low income. It requires proof of age and income, allows affidavits if no tax return is filed, and sets rules for disability proofs; it also makes the exemption effective starting the third month after passage and allows the department to establish disability criteria by rule.

Who It Affects

• Older adults (65+) who own and occupy a single-family home as their principal residence and have net annual taxable income of $12,000 or less.
• Persons who will attain the age of 65 between October 1 and December 31 of a tax year and have net annual taxable income of $12,000 or less (new eligibility for that year).

Key Provisions

• Adds eligibility for the Oct–Dec age-65 group to claim the ad valorem exemption for that tax year if income ≤ $12,000.
• Maintains the exemption for the principal residence and up to 160 adjacent acres for permanently disabled or 65+ individuals with income ≤ $12,000.
• Requires proof of income and age; allows affidavits of income if a federal tax return is not filed; and permits two-physician affidavits for disability proof under certain conditions.
• Automatically grants a certificate of permanent and total disability to individuals drawing pensions/annuities due to disability.
• Property must be a single-family home occupied as the qualifying person’s principal residence.
• The Department will establish disability criteria by rule and issue disability certificates as applicable.
• A person turning 65 Oct 1–Dec 31 may claim the exemption for that tax year before the year begins.
• Effective date: the act takes effect on the first day of the third month after passage.

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

Subjects

Ad Valorem Tax