HB344 Alabama 2021 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Co-Sponsors

Alan BakerAnthony DanielsJoe FaustVictor GastonNathaniel LedbetterMac McCutcheonConnie C. RoweHarry Shiver

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.

Summary

HB344 lets eligible Alabama homeowners claim and verify homestead exemptions by mail or electronically, with local tax officials allowed to implement electronic submission and standardized forms.

What This Bill Does

It changes how homestead exemptions are claimed and renewed. Initial claims for most exemptions can be filed in person or by mail on a form affidavit, and officials may allow electronic submission. For certain exemptions, annual renewal is not required after the first qualification, but yearly eligibility must be verified in person or by mail (electronic options may apply). It also requires the state and counties to create a standard electronic form and procedures, and to fund the setup through existing ad valorem tax equalization funds.

Who It Affects

• Homeowners who qualify for homestead exemptions: may file the initial claim by mail or in person and may verify eligibility online if the local tax official adopts the option; some exemptions may not require annual filing after initial qualification.
• Tax assessors, county commissions, and related state associations: must implement electronic submission options, establish and distribute standardized forms and procedures, and secure funding for the electronic process from ad valorem tax equalization funds.

Key Provisions

• Amends Section 40-9-21.1 to allow initial homestead exemption claims to be filed in person or by mail on a form affidavit, with local tax assessors able to accept electronic submissions.
• Initial claims for exemptions under 40-9-19(a)(1), (b), (c) or 40-9-21 may be filed by mail or in person; those qualifying under other provisions must file in person.
• Exemptions under 40-9-19(a)(2) or (d) or 40-9-21 do not require annual filing after initial qualification, but must be verified each year in person or by mail (electronic verification may be allowed by the local official).
• The Association of County Commissions of Alabama and the Association of Alabama Tax Administrators must develop a model affidavit and electronic procedures by Oct. 1, 2021; the Alabama Department of Revenue must approve and distribute them by Jan. 1, 2022.
• Costs to establish and operate electronic verification processes will be paid from funds available for ad valorem tax equalization.
• The act becomes effective October 1, 2021, and includes a focus on reducing fraud in homestead exemption claims through coordination between the Department of Revenue and local officials.

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