HB338 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: David FaulknerRepresentative
Republican
Session: Regular Session 2019
Title: Homestead exemptions, to permit anyone who qualifies for a homestead exemption to electronically verify eligibility for the exemption each year, Sec. 40-9-21.1 am'd.
Summary: HB338 updates how Alabama’s homestead exemptions are claimed and adds annual eligibility verification for certain groups.
What This Bill Does
It changes the process for initially claiming a homestead exemption: starting January 1, 2020, most qualifiers can claim in person or with a Department of Revenue form affidavit, while some must claim in person. It also requires annual verification of eligibility for certain exemptions—specifically permanently disabled individuals and 65+ homeowners with income limits—by mail or in person using a form affidavit provided by the tax assessor. The changes preserve existing exemption amounts and rules, and the act takes effect immediately after governor approval.

Who It Affects
Homeowners who qualify for a homestead exemption will have new rules for how they initially claim the exemption (in person or via a Department of Revenue form affidavit, depending on category).
Permanently disabled individuals and some 65+ homeowners with income limits will need to verify their eligibility each year, by mail or in person, rather than reapplying or claiming anew every year.

Key Provisions
Initial claim methods: for exemptions under 40-9-19(a)(1), (b), and (c), claim in person or with a Department of Revenue form affidavit; for exemptions under subsection (a)(2) and Section 40-9-21 under other laws, initial claim must be in person.
Annual verification: permanently and totally disabled exemptions and 65+ exemptions with income limits may be verified annually by mail or in person using a form affidavit provided by the tax assessor; these groups are not required to re-submit a full claim each year.
Effective date: the act becomes effective immediately after governor’s approval, or otherwise becomes law.
Scope of exemptions unchanged: the bill does not change the exemption amounts or general structure, only the claim and verification processes.

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