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AL SB176
Bill
Status
2/12/2013
Primary Sponsor
Gerald Dial
Click for details
AI Summary
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Amends Sections 40-9-19 and 40-9-21 of the Alabama Code to remove the requirement that permanently and totally disabled persons be retired to qualify for ad valorem tax homestead exemptions.
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Permanently and totally disabled persons now qualify for homestead exemptions regardless of retirement status or age, on equal terms with persons over 65 years of age.
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Department of Revenue must establish criteria and issue certificates of disability; persons receiving military or government disability pensions automatically receive certificates.
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Exemptions apply to principal residences and up to 160 adjacent acres for qualifying disabled persons with net annual taxable income of $12,000 or less.
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Changes apply for tax years beginning on and after October 1, 2013, with the act becoming effective the first day of the third month following passage and gubernatorial approval.
Legislative Description
Taxation, requirement that totally and permanetly disabled person be retired to claim ad valorem homestead exemption deleted, Secs. 40-9-19, 40-9-21, am'd.
Taxation
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
2/12/2013