HB218 Alabama 2020 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2020

Title

Tax Assessor or Revenue Commissioner, homestead exemptions, electronic verification at the discretion of tax assessing official, Sec. 40-9-21.1 am'd.

Summary

HB 218 lets certain Alabama homestead exemptions be claimed and verified by mail or electronically, not just in person.

What This Bill Does

It updates how homestead exemptions can be claimed and verified, allowing initial claims for specific exemptions to be filed by mail or electronically with an affidavit, at the discretion of the local tax assessor. Exemptions under other provisions would still require an in-person initial claim. For some exemptions, annual verification would still be required, but could be done by mail or electronically instead of in person. It also requires associations to develop a model affidavit and a clear electronic process by October 1, 2020, and allows tax assessors and county commissions to set up these electronic submission options.

Who It Affects

• Homeowners who qualify for exemptions under 40-9-19(a)(1), (b), or (c) or 40-9-21 can initially claim and verify the exemption by mail or electronically (or in person, if preferred).
• Homeowners who qualify for exemptions under provisions other than 40-9-19(a)(1), (b), (c), or 40-9-21 must initially claim the exemption in person.
• Homeowners who qualify for exemptions under 40-9-19(a)(2) or (d) or under 40-9-21 must verify eligibility each year after initial qualification, and can do so in person, by mail, or electronically.
• Local tax assessing officials and county commissions can establish and run the electronic claim/verification process, and statewide groups (associations) must develop model forms and procedures.

Key Provisions

• Amends Section 40-9-21.1 to allow initial homestead exemption claims by mail or electronically for certain exemptions, in addition to in-person filing.
• Specifies that exemptions under other provisions must be initially claimed in person.
• Allows annual verification for certain exemptions to be conducted by mail or electronically rather than requiring in-person verification every year.
• Requires the Association of County Commissions of Alabama and the Association of Alabama Tax Administrators to develop a model form affidavit and a procedure for the electronic process by October 1, 2020.
• Effective date set for October 1, 2020.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation