SB132 Alabama 2020 Session

Updated Feb 23, 2026

Summary

Primary Sponsor: Steve LivingstonSenator
Republican
Session: Regular Session 2020
Title: Taxation, Long Ranch, exempt from sales and use taxes, and ad valorem taxes
Summary: SB 132 would exempt Long Ranch, a domestic nonprofit, from all ad valorem taxes and from state, county, and municipal sales and use taxes.
What This Bill Does
If passed, the bill would remove all ad valorem tax obligations on property owned and used by Long Ranch at state, county, and local levels. It would also exempt Long Ranch from paying state, county, and municipal sales and use taxes. The exemption applies to property owned by Long Ranch and used by the organization. The exemption would take effect on the first day of the third month after the bill passes and is approved by the Governor.

Who It Affects
Long Ranch, a domestic nonprofit corporation, would not pay ad valorem taxes on its property and would not owe state, county, or municipal sales and use taxes.
State, county, and municipal tax authorities would lose tax revenue from Long Ranch due to the exemptions.

Key Provisions
Section 1(a): All property owned by Long Ranch and used by that organization is exempt from state, county, and local ad valorem taxation.
Section 1(b): Long Ranch is exempted from paying any state, county, and municipal sales and use taxes.
Section 2: The act becomes effective on the first day of the third month after its passage and approval by the Governor (or otherwise becoming law).

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation