SB299 Alabama 2021 Session

Updated Feb 23, 2026

Summary

Primary Sponsor: Arthur OrrSenator
Republican
Session: Regular Session 2021
Title: Aircrafts. Revenue Dept., required to centrally value and assess certain aircrafts
Summary: SB299 would shift the valuation and assessment of airplanes and other aircraft from counties to Alabama's Department of Revenue.
What This Bill Does
Starting Oct 1, 2022, all airplanes, airships, and other aircraft listed in Section 40-11-1 would be valued and assessed by the Department of Revenue instead of by local counties. The Department of Revenue would have the authority to adopt rules to implement and administer this change. The act would take effect immediately after it is signed into law.

Who It Affects
Aircraft owners and property taxpayers: their aircraft valuations and associated taxes would be determined by the Department of Revenue rather than by their county government.
Department of Revenue and local governments (counties): the DoR gains centralized responsibility for aircraft valuation/assessment; counties would no longer assess these aircrafts.

Key Provisions
Section 1: Effective Oct 1, 2022, all airplanes, airships, and other aircrafts listed in Section 40-11-1 shall be valued and assessed by the Department of Revenue.
Section 2: The Department of Revenue may adopt rules for the implementation and administration of this act.
Section 3: The act becomes effective immediately following passage and approval by the Governor, or otherwise becoming law.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Aircraft