HB344 Alabama 2021 Session

Summary

Primary Sponsor

David Faulkner Representative

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.

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.

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.

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Subjects

Taxation