HB485 Alabama 2018 Session

Summary

Primary Sponsor

Laura HallRepresentative

Democrat

Session

Regular Session 2018

Title

Rosetta James Foundation, Tax exemption from tax; Sec. 40-9-12 am'd.

Summary

HB 485 would exempt the Rosetta James Foundation from Alabama state ad valorem taxes.

What This Bill Does

The bill amends Section 40-9-12 to add Rosetta James Foundation, a registered 509(a)(2) public charity, to the list of groups exempt from ad valorem taxes on real and personal property used for its programs in Alabama. The exemption applies to state, county, and municipal taxes, licenses, fees, and charges, as long as the property is used for nonprofit program activities and not for personal profit. For purchases of taxed items like gasoline or tobacco, the tax would still be collected at the point of sale and later refunded to the exempt organizations by the Department of Revenue under existing refund rules. The change aligns Rosetta James Foundation with other nonprofits already listed as tax-exempt.

Who It Affects

• Rosetta James Foundation would receive an ad valorem tax exemption for its Alabama real and personal property used in its programs.
• Local governments (counties and municipalities) could see reduced property tax revenue from the Rosetta James Foundation's exempt property.

Key Provisions

• Adds Rosetta James Foundation, a 509(a)(2) public charity, to the list of entities exempt from ad valorem taxes under Section 40-9-12.
• Exemption applies to real and personal property used by the foundation in Alabama for nonprofit program work and not for pecuniary gain.
• Exemption covers state, county, and municipal taxes, licenses, fees, and charges.
• Retail taxes on purchases by exempt organizations (gasoline, tobacco, etc.) must be paid at purchase and refunded by the Department of Revenue; refunds follow existing rules.
• Effective immediately after passage and approval by the Governor.

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