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AL HB399
Bill
Status
1/21/2010
Primary Sponsor
Robert Bentley
Click for details
AI Summary
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Proposes a constitutional amendment to prohibit increases in assessed values of Class III residential property (owner-occupied houses) during reappraisal if the same person owns the property or the deceased owner's spouse owns it.
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Applies only when no changes requiring a building permit have been made to the property and it remains owner-occupied residential property.
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Allows property owners who believe their property value has decreased to apply to the board of equalization for a reappraisal.
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Requires the Alabama Department of Revenue to promulgate rules for implementing the amendment.
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Election on the proposed amendment shall be held according to Alabama Constitution Sections 284 and 285 and state election laws, requiring approval by a majority of qualified electors voting.
Legislative Description
Class III residential property, ad valorem tax, annual increase prohibited if same owner for previous valuation under certain conditions, const. amend.
Constitutional Amendments
Last Action
Read for the first time and referred to the House of Representatives committee on Government Appropriations
1/21/2010