HB491 Alabama 2017 Session

Summary

Primary Sponsor

Patricia Todd

Democrat

Session

Regular Session 2017

Title

Taxation, exemption from sales, use, or ad valorem taxes not applicable to counties or municipalities unless granted the counties or municipalities by adoption of a resolution or ordinance

Summary

HB491 would require local governments to approve exemptions from local taxes through their own resolutions or ordinances, rather than automatic grants by general laws.

What This Bill Does

No general law granting or amending an exemption of local taxes can apply to county or municipal taxes. General laws may authorize a county or municipality to grant the same exemption for its local taxes, but only if the local governing body passes a resolution or ordinance. When a local government grants the exemption, the resolution or ordinance must specify how long the exemption lasts. The act becomes effective on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Counties and municipalities: must pass a resolution or ordinance to grant any exemption of local sales, use, or ad valorem taxes.
• Local residents and businesses in those counties/municipalities: exemptions from local taxes will only apply if the local government approves them via resolution/ordinance and states the duration.

Key Provisions

• No general law granting or amending exemptions may apply to local county or municipal taxes.
• A general law may authorize local exemptions only if the local governing body adopts a resolution or ordinance.
• Local resolutions or ordinances granting exemptions must specify the duration of the exemption.
• The act becomes effective on the first day of the third month following passage and gubernatorial approval.

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