HB344 Alabama 2021 Session

Sponsors

Session

Regular Session 2021

Title

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

Description

<p class="bill_description"> A homestead exemption of a person who is over the age of 65, retired due to permanent and total disability, regardless of age, or blind, or a person who is totally disabled or over the age of 65 having a certain net taxable income for federal income tax purposes as provided for in Section 40-9-19 and Section 40-9-21, Code of Alabama 1975, is required to be claimed in person. The taxpayer may verify eligibility for certain exemptions each year in person or by mail on a form affidavit. The law does not provide for the homestead exemptions to be claimed by mail or electronically</p><p class="bill_description"> This bill would provide for certain homestead exemptions to be claimed and verified by mail or electronically as provided by the local tax assessing official</p><p class="bill_entitled_an_act"> To amend Section 40-9-21.1 of the Code of Alabama 1975, as amended by Act 2019-320 of the 2019 Regular Session, relating to the procedures to claim certain homestead exemptions; to authorize the tax payer to claim and verify certain homestead exemptions by mail or electronically as provided by the local tax assessing official. </p>

Subjects

Taxation