House Bill 185 Alabama 2026 Session

Summary

Primary Sponsor

Brock ColvinRepresentative

Republican

Session

2026 Regular Session

Title

Taxation and revenue; to exempt certain aircraft, machinery, and equipment from ad valorem taxation

Summary

HB185 would exempt certain general aviation aircraft and the machinery installed on them from ad valorem tax in Alabama, starting October 1, 2026.

What This Bill Does

It creates an ad valorem tax exemption for general aviation aircraft and any machinery or equipment installed on those aircraft. The exemption applies only to civil-use aircraft that are not commercial, military, or unmanned aircraft, and that are owned or leased by a company whose principal place of business is in Alabama. The Alabama Department of Revenue would issue rules to implement and administer the exemption.

Who It Affects

• General aviation aircraft owners or lessees in Alabama whose aircraft meet the defined criteria would no longer pay ad valorem tax on the aircraft and the machinery/equipment installed on them.
• Alabama state and local tax authorities (Department of Revenue and local assessors) responsible for implementing, enforcing, and administering the exemption.

Key Provisions

• Beginning October 1, 2026, general aviation aircraft and machinery/equipment installed on them are exempt from ad valorem tax.
• Defines 'general aviation aircraft' as civil aviation use, not commercial or military, not an unmanned aerial vehicle or drone, and owned or leased by a company with its principal place of business in Alabama.
• The Department of Revenue must adopt rules to implement and administer the exemption.
• The act becomes effective on October 1, 2026.

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

Subjects

Taxation & Revenue