HB120 Summary

• Amends Alabama Code Sections 40-9-19, 40-9-21, and 40-9-21.1 to clarify homestead ad valorem tax exemption processes for residents based on age or disability status.

• Increases income eligibility limits for exemptions: raises the threshold from $7,500 to $12,000 annual net taxable income for disabled and elderly (65+) residents claiming exemptions.

• Requires the Department of Revenue to establish uniform rules, criteria, and procedures for applying for exemptions and issuing disability certificates based on permanent and total disability.

• Allows persons already qualified for exemptions to verify eligibility annually by mail affidavit rather than requiring in-person annual recertification after initial qualification.

• Takes effect for tax years beginning October 1, 2012, becoming operative on the first day of the third month following passage and gubernatorial approval.