SB239 Alabama 2022 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2022

Title

Taxation, Long Ranch, exempt from state, county and local ad valorem tax and municipal sales and use tax

Summary

SB239 would exempt Long Ranch, a domestic nonprofit, from all ad valorem taxes and from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the bill would remove all state, county, and local ad valorem taxes on property owned and used by Long Ranch. It would also exempt Long Ranch from paying state, county, and municipal sales and use taxes. This would reduce tax revenue for the taxing authorities that collect those taxes, and the exemption takes effect on the first day of the third month after the bill becomes law.

Who It Affects

• Long Ranch: would have all its property tax-exempt and would not owe state, county, or municipal sales and use taxes.
• State, county, and municipal tax authorities: would lose potential tax revenue from Long Ranch's property and purchases.

Key Provisions

• Section 1(a): All property owned by Long Ranch and used by the organization is exempt from state, county, and local ad valorem taxation.
• Section 1(b): Long Ranch is exempted from paying any state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month following its passage and governor's approval (or upon becoming law).

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