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AL HB52
Bill
Status
2/5/2013
Primary Sponsor
Elaine Beech
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AI Summary
HB52 Summary
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Removes the $12,000 household income threshold for persons permanently and totally disabled to qualify for homestead ad valorem tax exemptions on principal residences and 160 adjacent acres.
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Persons permanently and totally disabled now receive exemptions regardless of income, while persons 65 years or older continue to require a household income of $12,000 or less.
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Makes the bill's provisions retroactive to August 1, 2012, the effective date of Act 2012-313, and applies to the tax year beginning October 1, 2012.
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Allows persons to claim exemptions for the October 1, 2012 tax year at any time prior to August 1, 2013.
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Becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Ad valorem tax, homestead exemption from local taxes, disabled and person over 65, exemption restored for disabled without regard to income, exemption for residents disabled further provided for based on state taxable income, effect to substantially repeal Act 2012-313, 2012 Reg. Sess.; Sec. 40-9-21 am'd.
Tax
Last Action
Read for the first time and referred to the House of Representatives committee on County and Municipal Government
2/5/2013