SB29 Alabama 2023 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2023

Title

Relating to exempt all property owned and used by Long Ranch, a domestic nonprofit corporation, from any state, county, and local ad valorem taxes; and to exempt Long Ranch from all state, county, and municipal sales and use taxes.

Summary

SB29 would fully exempt Long Ranch, a domestic nonprofit, from all ad valorem taxes and from state, county, and municipal sales and use taxes.

What This Bill Does

If passed, 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 Long Ranch’s tax burden and could affect tax revenues for local and state governments; the measure becomes effective on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Long Ranch (the nonprofit) – would be fully exempt from ad valorem taxes and from sales and use taxes.
• State government and local taxing authorities (counties and municipalities) – could see reduced tax revenues from Long Ranch.
• Other taxpayers in Alabama – potential indirect effects on public budgets and services due to changes in tax revenue.

Key Provisions

• Exempts all property owned and used by Long Ranch, a domestic nonprofit corporation, from state, county, and local ad valorem taxation.
• Exempts Long Ranch from paying state, county, and municipal sales and use taxes.
• Effective date: the act becomes effective on the first day of the third month after its passage and governor approval.

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