HB303 Alabama 2025 Session

Summary

Primary Sponsor

Ben RobbinsRepresentative

Republican

Session

2025 Regular Session

Title

Ad valorem taxes, reimbursement of taxes for 100 percent disabled veteran to date of determination

Summary

HB303 would reimburse 100% disabled veterans for ad valorem taxes paid on their homestead from the disability determination's effective date, up to two years.

What This Bill Does

It authorizes local tax officials to reimburse 100% disabled veterans for ad valorem taxes paid on their homestead from the disability determination's effective date, with a maximum of two years. To receive reimbursement, the veteran must apply for a homestead exemption due to disability and provide VA documentation showing 100% permanent and total disability and the effective date, along with the veteran's and spouse's names. The reimbursed amount will be deducted, on a pro rata millage basis, from ad valorem taxes collected for the state, county, and subdivisions that received any portion of the reimbursed taxes. The act becomes effective June 1, 2025.

Who It Affects

• 100% permanently and totally disabled veterans who own a homestead and apply for the disability-based exemption under 40-9-19 or 40-9-21
• The veteran's spouse, if any (information required in the application)
• Local tax officials who administer the reimbursement and apply the pro rata millage deduction
• State, county, and local government entities that receive ad valorem taxes (their revenue may be reduced to fund the reimbursements)

Key Provisions

• Creates the Disabled Veterans Property Tax Relief Act to reimburse 100% disabled veterans for ad valorem taxes on their homestead paid from the effective date of the disability determination, up to two years
• Eligibility requires initial application for a homestead exemption due to disability under 40-9-19 or 40-9-21 and submission of: (a) veteran's and spouse's names, if any; (b) VA documentation showing 100% permanent and total disability and the effective date
• Local tax officials must deduct the reimbursed amount on a pro rata millage basis from ad valorem taxes collected for the state, county, and subdivisions that received any portion of the taxes being reimbursed
• Effective date of the act is June 1, 2025

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