AL HB338

Effective January 1, 2020, persons qualifying for homestead exemptions under Section 40-9-19(a)(1), (b), and (c) must initially claim the exemption in person or by form affidavit provided by the Alabama Department of Revenue.

Persons qualifying under Section 40-9-19(a)(2) and Section 40-9-21 must initially claim exemptions in person only.

Persons permanently and totally disabled who qualify for homestead exemptions under Sections 40-9-19(a)(2) and (d) and Section 40-9-21 are not required to annually reclaim exemptions after initial qualification, but may verify eligibility each year in person or by mail on a form affidavit.

Persons over age 65 qualifying for homestead exemptions with income limitations may verify eligibility annually by mail on a form affidavit after initial qualification.

The act becomes effective immediately upon passage and approval by the Governor.