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AL SB27
Bill
Status
2/5/2013
Primary Sponsor
George Keahey
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AI Summary
SB27 Summary
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Removes the $12,000 household income limitation 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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Restores the previous exemption for permanently and totally disabled residents regardless of income level, reversing restrictions imposed by Act 2012-313.
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Maintains the $12,000 income threshold only for residents age 65 and older seeking homestead exemptions.
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Makes the exemption retroactive to August 1, 2012, the effective date of Act 2012-313, with claims allowed through August 1, 2013.
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Requires proof of disability through physician certification or automatic qualification for those drawing disability pensions from armed services or governmental agencies.
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 Senate committee on Finance and Taxation General Fund
2/5/2013