HB344 Summary

• Authorizes taxpayers to claim initial homestead exemptions in person or by mail on a form affidavit for certain exemption types under Sections 40-9-19(a)(1), (b), (c), and 40-9-21.

• Allows tax assessing officials and county commissions to elect to establish electronic processes for receiving homestead exemption form affidavits as an optional alternative.

• Permits taxpayers qualifying for certain exemptions to verify eligibility annually by mail or in person instead of claiming the exemption each year, with electronic verification available at the discretion of local officials.

• Requires the Association of Alabama Tax Administrators to develop a model form affidavit and electronic procedures by October 1, 2021, with the Commissioner of Revenue approving and distributing them to all tax assessing officials by January 1, 2022.

• Funds for establishing and operating electronic homestead exemption processes shall be paid from funds available for ad valorem tax equalization costs under Chapter 7 of Title 40; act becomes effective October 1, 2021.