AL HB218

Amends Section 40-9-21.1 of the Code of Alabama to allow taxpayers to initially claim homestead exemptions in person, by mail, or electronically as determined by the local tax assessing official.

Permits taxpayers qualifying for certain homestead exemptions under Sections 40-9-19(a)(1), (b), (c) or Section 40-9-21 to use mail or electronic filing for initial claims.

Allows taxpayers qualifying for exemptions under Sections 40-9-19(a)(2), (d) or Section 40-9-21 to verify eligibility annually through in-person, mail, or electronic submission at the tax assessing official's discretion.

Requires the Association of County Commissions of Alabama and the Association of Alabama Tax Administrators to develop a model form affidavit and electronic procedures by October 1, 2020.

Directs the Alabama Department of Revenue to work with tax assessing officials on recommendations to reduce fraud when homestead exemptions are claimed.