HB207 Alabama 2016 Session

Summary

Primary Sponsor

Craig Ford

Independent

Session

Regular Session 2016

Title

Real property, ad valorem taxes, payment extended, Secs. 40-5-7, 40-5-14, 40-7-19, 40-7-22, 40-10-3 am'd.

Summary

HB207 would move real property ad valorem tax delinquency to after February 28 and push back the delinquency book deadline to May 1, starting with the 2017 tax year.

What This Bill Does

Currently, ad valorem real property taxes become delinquent after December 31. The bill extends the delinquency date to after February 28 for tax years beginning October 1, 2017 and later, while taxes remain due on October 1. It also moves the deadline to deliver the delinquency book to the probate judge from March 1 to May 1 for the same tax years. The changes apply to multiple Code sections (40-5-7, 40-5-14, 40-7-19, 40-7-22, 40-10-3).

Who It Affects

• Property owners with real property ad valorem taxes: delinquency is delayed (becomes due later before penalties or collection actions start).
• probate judge and county tax offices: must handle the delinquency book later (May 1) for the affected tax years.

Key Provisions

• Delinquency date for ad valorem real property taxes extended to after February 28, effective starting with the tax year when taxes are due October 1, 2017.
• Delinquency book due date to the probate judge extended from March 1 to May 1 for the same tax years.
• Changes implemented in Code sections 40-5-7, 40-5-14, 40-7-19, 40-7-22, and 40-10-3.
• Effective date: applicable to the 2017 tax year (taxes due October 1, 2017) and onward.

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

Subjects

Taxation