HB91 Alabama 2025 Session

Updated Feb 23, 2026

High Interest

Summary

Primary Sponsor: Adline ClarkeRepresentative
Democrat
Session: 2025 Regular Session
Title: County housing authorities, further provides for the powers of authorities and exempts from taxes
Summary: HB91 expands county housing authorities' powers and grants broad state tax exemptions to support their housing projects and related facilities.
What This Bill Does
It adds new powers to county housing authorities, including forming subsidiaries, participating in lawful business organizations, making loans, entering into contracts, and evaluating/awarding contracts. It ratifies the creation of any wholly-owned subsidiary of a county housing authority. It extends authority to manage housing projects, community facilities, and mixed-use projects, and to borrow money and arrange leases or ownership of property; it also allows design-build and other project delivery arrangements. It exempts county housing authorities from many state taxes (and allows local governments to extend exemptions by resolution), with exemptions applying to the authority and, under conditions, to its wholly-owned subsidiaries.

Who It Affects
County housing authorities: gain expanded powers (business participation, loans, subsidiaries, contracts) and potential tax exemptions on certain activities and assets, subject to local resolutions.
Local governments and taxpayers: may need to pass local resolutions to grant tax exemptions; the exemptions could affect local tax revenues and require governance decisions.

Key Provisions
Expanded powers for county housing authorities to participate in business organizations, create and ratify wholly-owned subsidiaries, borrow, loan, contract, manage housing projects, community facilities, or mixed-use projects, and to enter into various project delivery arrangements.
Tax exemption provisions: the authority and its property, income, bonds, conveyances, leases, mortgages, and related transactions are exempt from state taxes (subject to local resolutions to apply the exemptions), with exemptions also extending to wholly-owned subsidiaries; the act becomes effective 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: Counties & Municipalities