House Bill 155 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 would remove the annual verification requirement for permanently and totally disabled veterans who qualify for homestead exemptions, and allow electronic filing of the verification process, with the changes taking effect October 1, 2026.

What This Bill Does

Permanently and totally disabled veterans would not have to verify eligibility or reapply for the homestead exemption after their initial qualification. The initial claim and ongoing verification for other exemption recipients still apply under current law, but this bill creates an electronic affidavit option for submitting verification. The bill also provides funding to establish the electronic process and notes that the exemption ends if the veteran dies or moves to a new homestead; the measure becomes effective October 1, 2026.

Who It Affects

• Permanently and totally disabled U.S. veterans who qualify for the homestead exemption would no longer need to annually verify eligibility after initial qualification.
• County tax assessors and related tax officials would implement and manage the revised verification process, including allowing electronic affidavits and funding the new process.

Key Provisions

• Eliminates the annual verification requirement after initial qualification for permanently and totally disabled veterans who qualify for the homestead exemption.
• Maintains initial qualification as the point to establish the exemption; other exemptions may still require verification as provided by existing law.
• Allows the tax assessor to accept the homestead exemption form affidavit electronically and requires development of related procedures.
• Provides funding from the ad valorem tax equalization fund to establish and operate the electronic process.
• Effective date: October 1, 2026; the exemption terminates if the veteran dies or moves to a new homestead.

AI-generated summary using openai/gpt-5-nano on Feb 11, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Military