HB118 Alabama 2021 Session

Summary

Primary Sponsor

Ed OliverRepresentative

Republican

Session

Regular Session 2021

Title

Volunteer rescue squads, taxation, registration fees and ad valorem taxes for utility trailers, exemptions provided for, Sec. 32-11-2 am'd.

Summary

HB118 gives utility trailers used by Alabama volunteer rescue squads an exemption from license/registration fees and ad valorem taxes, and requires centralized valuation and assessment of certain aircraft by the Department of Revenue.

What This Bill Does

It exempts utility trailers owned by volunteer rescue squads that are used exclusively for life-saving, rescue, or first aid purposes and not rented or loaned from license/registration fees and ad valorem taxes. It directs the Department of Revenue to centrally value and assess airplanes, airships, and other aircraft listed in Section 40-11-1, effective October 1, 2022. The Department may adopt rules to implement these changes, with specific effective dates outlined for each section.

Who It Affects

• Volunteer rescue squads in Alabama: their utility trailers that meet the criteria would be exempt from certain taxes and fees.
• Owners and operators of airplanes, airships, and other aircraft listed in Section 40-11-1: their aircraft will be valued and assessed by the Alabama Department of Revenue starting October 1, 2022.

Key Provisions

• Exemption from license/registration fees and all ad valorem taxes for utility trailers owned by volunteer rescue squads, used exclusively for life-saving, rescue, or first aid, and not rented or loaned to private individuals or entities.
• Starting October 1, 2022, the Department of Revenue will centrally value and assess airplanes, airships, and other aircraft listed in Section 40-11-1.
• The Department of Revenue may adopt rules to implement these provisions; Section 1 becomes effective January 1, 2022, and Section 2 becomes effective October 1, 2022.

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