HB606 Alabama 2021 Session

Summary

Primary Sponsor

Mike Ball

Republican

Session

Regular Session 2021

Title

Disabled veterans, service-connected disabled veteran, one passenger vehicle, exempt 100 percent from ad valorem taxes, Sec. 40-12-244 am'd.

Summary

HB606 would extend property tax relief to 100% service-connected disabled veterans by exempting one of their passenger vehicles from all ad valorem taxes.

What This Bill Does

It amends Section 40-12-244 to add a new exemption from ad valorem taxes for one passenger vehicle owned by a veteran with a permanent 100% service-connected disability. This exemption is in addition to the existing exemption from license taxes and registration fees for a disabled veteran's vehicle. The exemption applies specifically to one passenger vehicle and is available alongside any other exemptions authorized by law. The bill also preserves existing vehicle tax exemptions for other groups listed in the same statute (e.g., National Guard members, reserve members, Civil Air Patrol, volunteer firefighters, and Gold Star Family).

Who It Affects

• 100% service-connected disabled veterans who own one passenger vehicle, who would be exempt from all ad valorem taxes on that vehicle.
• Other groups currently eligible for vehicle-related exemptions under Section 40-12-244 (active/retired National Guard or Alabama State Guard members, reserve members, Civil Air Patrol members, volunteer firefighters with firefighter plates, and Gold Star Family) who continue to have their existing exemptions.

Key Provisions

• Provision 1: Adds a new ad valorem tax exemption for one passenger vehicle owned by a veteran with a permanent 100% service-connected disability.
• Provision 2: States that this ad valorem exemption is in addition to any other exemption authorized by law (and applies to one passenger vehicle).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

VeteransVeterans' Affairs, State Board ofVeterans' Affairs, State Department of