HB155 Alabama 2026 Session

Summary

Primary Sponsor

Paul W. LeeRepresentative

Republican

Session

2026 Regular Session

Title

Homestead Exemptions; removing the annual verification requirement for qualifying permanently and totally disabled veterans

Summary

HB155 removes the annual verification requirement for permanently and totally disabled veterans to keep their homestead exemption.

What This Bill Does

The bill amends Alabama tax law to change how homestead exemptions are claimed and verified, especially for disabled veterans. Permanently and totally disabled veterans with a permanent exemption will not have to reverify eligibility or reapply each year after initial qualification. It also sets up an optional electronic filing process for exemption forms and allows attorneys to apply on behalf of eligible individuals. The act becomes effective October 1, 2026.

Who It Affects

• Permanently and totally disabled U.S. military veterans who qualify for a homestead exemption: no annual verification or reapplication after initial qualification.
• Other homeowners with homestead exemptions based on age or disability: after initial qualification, generally must continue to verify eligibility annually as required by law, but may have streamlined processes for claiming.
• Attorneys representing eligible veterans: may file for the exemption on behalf of the person.
• County tax assessors and the Department of Revenue: responsible for implementing the new verification processes, including potential electronic submissions.
• The exemption term ends upon the veteran’s death or when a new exemption is established.

Key Provisions

• Modifies Sections 40-7-2.1 and 40-9-21.1 to allow property assessments and homestead exemption processing from January 1 to September 30, with exemptions becoming effective on October 1.
• Specifies that permanently and totally disabled veterans with a permanent exemption under 40-9-21.1(b)(2) are not required to annually claim or verify eligibility after initial qualification; the exemption ends at death or upon establishment of a new exemption.
• Requires an initial claim process for exemptions (in person, by mail, or electronically) and allows filing on behalf by an attorney; establishes an electronic affidavit process where applicable.
• Allocates costs to establish and operate the electronic process from funds for equalization of ad valorem taxes; requires development of form affidavits and procedures by the Association of Alabama Tax Administrators and approval by the Commissioner.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 19, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Military