SB226 Alabama 2017 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Trip Pittman
Republican
Session: Regular Session 2017
Title: Ad valorem taxes, homestead exemption for retired due to disability, Secs. 40-9-19, 40-9-21 am'd.
Summary: The bill caps the state ad valorem homestead exemption for residents retired due to permanent and total disability at up to $20,000 of assessed value instead of a full exemption.
What This Bill Does
If passed, the disability exemption would be limited to 20,000 in assessed value for state ad valorem taxes. The exemption would still cover up to 160 acres and apply to the principal residence, starting with tax year 2019. The Department of Revenue would define disability criteria and issue disability certificates, with automatic certificates for people receiving disability pensions; exemptions for other groups (like those over 65 or blind) remain governed by existing rules.

Who It Affects
Residents retired due to permanent and total disability: would receive an exemption up to 20,000 of assessed value (instead of a full exemption) from state ad valorem taxes starting in tax year 2019.
Other groups who already qualify for exemptions (e.g., residents over 65 or blind) remain subject to current rules and caps; the bill does not remove these exemptions.

Key Provisions
Amends 40-9-19 and 40-9-21 to cap the disability-related homestead exemption at 20,000 in assessed value for state ad valorem taxes, applicable to the principal residence and up to 160 acres.
Exemption becomes effective for tax year 2019 (taxes due October 1, 2019) and continues thereafter.
The Department of Revenue will define what counts as 'permanently and totally disabled' and issue certificates of disability; individuals with disability pensions automatically receive such certificates.
The exemption cannot be used to cover more than one person per household, and is subject to area limits (up to 160 acres) and other existing exemption caps.
Exemption provisions remain in place if the homestead is damaged and being repaired, and the exemption interacts with bonded indebtedness restrictions as currently provided.

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