AL HB151

Amends Alabama Code Section 40-9-19 to provide ad valorem tax exemptions for veterans with service-connected total and permanent disabilities who are honorably discharged, excluding school taxes.

Veterans must be permanent residents of Alabama on January 1 of the tax year for which exemption is claimed, with exemption verified by letter from United States Department of Veterans Affairs or successor agency.

Surviving spouses of totally and permanently disabled veterans retain the exemption if they hold legal or beneficial title to the homestead, permanently reside there, and do not remarry; exemption transfers to new residence if spouse sells property and meets residency requirements.

Surviving spouses of veterans who died from service-connected causes while on active duty are exempt from taxation if the veteran was an Alabama permanent resident on January 1 of the year of death.

Becomes operative for all tax years beginning October 1, 2011, and takes effect on the first day of the third month following passage and gubernatorial approval.