HB465 Alabama 2022 Session

Summary

Primary Sponsor

Dexter Grimsley

Democrat

Session

Regular Session 2022

Title

Taxation, Alabama State Missionary Baptist Convention, Incorporated and each local Baptist association in good standing of the convention, exempt from ad valorem and sales and use taxes, Sec. 40-9-12 am'd.

Summary

HB465 would exempt the Alabama State Missionary Baptist Convention and its member local Baptist associations from all state, county, and municipal taxes.

What This Bill Does

The bill amends Section 40-9-12 to add the Alabama State Missionary Baptist Convention, Incorporated, and each local Baptist association in good standing with the convention, to the list of tax-exempt entities. It would apply the exemption to all state, county, and municipal taxes on their real and personal property. This change would reduce or eliminate tax obligations for these organizations on their property.

Who It Affects

• Alabama State Missionary Baptist Convention, Incorporated — would be exempt from all state, county, and municipal taxes on its real and personal property.
• Local Baptist associations that are members in good standing of the convention — would be exempt from all state, county, and municipal taxes on their real and personal property.

Key Provisions

• The Alabama State Missionary Baptist Convention, Incorporated, and each local Baptist association in good standing would be exempt from all state, county, and municipal taxes on their real and personal property.
• The exemption would be added to Section 40-9-12 (as amended) to include these entities among those exempt from taxation.

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