HB254 Alabama 2024 Session

Summary

Primary Sponsor

Parker MooreRepresentative

Republican

Session

Regular Session 2024

Title

Homestead exemption; partially disabled veterans

Summary

HB254 would create a new property tax exemption for veterans who are at least 20% disabled, equal to their disability rating, on their principal residence and up to 160 adjacent acres.

What This Bill Does

It provides a new ad valorem tax exemption for 20% or more disabled veterans on their principal residence and up to 160 adjacent acres, with the exemption amount equal to the veteran's disability rating. Veterans must submit affidavits from two Alabama-licensed physicians showing their disability rating, with at least one physician actively treating the disability. The Department of Revenue would establish eligibility criteria by rule and issue disability certificates; veterans already receiving disability pensions or annuities would automatically receive a certificate of partial disability. The exemption would apply to the tax year and becomes effective October 1, 2024.

Who It Affects

• Veterans who are at least 20% disabled and own a single-family home that is their principal residence (and up to 160 adjacent acres) would receive an exemption equal to their disability rating, upon meeting the proof requirements.
• The Alabama Department of Revenue and, more broadly, state tax administration would administer the program—setting criteria, issuing certificates, and automatically granting certificates to veterans already receiving disability pensions or annuities.

Key Provisions

• Creates a new ad valorem tax exemption for veterans with at least 20% disability on their principal residence and up to 160 adjacent acres, with the exemption amount equal to the disability rating.
• Requires proof of disability via affidavits from two Alabama-licensed physicians, with at least one actively treating the disability.
• Automatically grants a certificate of partial disability to individuals drawing disability pensions or annuities due to disability.
• The Alabama Department of Revenue will establish eligibility criteria by rule, issue disability certificates, and the measure becomes effective October 1, 2024.

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 & Revenue