Senate Bill 255 Alabama 2026 Session

Summary

Primary Sponsor

Sam GivhanSenator

Republican

Session

2026 Regular Session

Title

Quiet Title Claims; requirement to show tax payments in quiet title action exempted for nonprofit entities

Summary

SB255 would exempt certain nonprofit tax-exempt organizations that do not pay ad valorem taxes from the requirement to prove tax payments before filing a quiet title action, and would update the code language.

What This Bill Does

The bill amends Sections 6-6-560 and 6-6-566 to create an exemption from the ad valorem tax payment prerequisite for quiet title actions for certain nonprofits. It specifies that entities using land for religious, educational, charitable, or other exempt purposes under Section 40-8-1 may qualify for this exemption. It also includes nonsubstantive, technical revisions to update existing code language to current style. The act would take effect on October 1, 2026.

Who It Affects

• Tax-exempt nonprofit organizations (religious, educational, charitable) that do not pay ad valorem taxes: would be exempt from needing to show ad valorem tax payments before filing a quiet title action.
• Other parties seeking quiet title actions who are not tax-exempt or who are subject to the current rules: would continue to be governed by the existing requirements, with potential impact only if they would rely on the exemption.

Key Provisions

• Amends Sections 6-6-560 and 6-6-566 to exempt certain nonprofit entities from the requirement to pay ad valorem taxes as a prerequisite to filing a quiet title action.
• Adds nonsubstantive, technical revisions to update the code language to current style and establishes an effective date of October 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Civil Procedure