AL HB226

Amends Alabama homestead tax exemption laws (Code sections 40-9-19, 40-9-19.1, and 40-9-21) to allow unremarried widows or widowers of qualifying individuals to claim homestead exemptions from state ad valorem taxes.

Unremarried widow or widower exemption applies only to the homestead claimed by the decedent at time of death and requires the widow or widower's name to be on the property deed.

Extends exemption eligibility to unremarried widows or widowers of individuals who were exempt due to being over 65 years old, permanently and totally disabled, or blind.

Makes technical and nonsubstantive revisions to existing code language, including replacing "person" with "individual" and updating references to the Alabama Constitution.

Effective for tax years beginning January 1, 2026; authorizes the Department of Revenue to adopt implementing rules.