SB27 Alabama 2013 Session
Bill Summary
Under existing law, prior to the enactment of Act 2012-313, persons permanently and totally disabled were exempt from all state and local ad valorem taxes
Act 2012-313 established a threshold requirement that persons permanently and totally disabled residing in a household with taxable income of less than $12,000 qualify for certain homestead exemptions
This bill would remove the income limitation for persons permanently and totally disabled to receive these certain homestead exemptions
This bill would provide that the provisions of this act would be retroactive to August 1, 2012, the effective date of Act 2012-313
Relating to ad valorem tax exemptions on homesteads and principal residences; to amend Section 40-9-21 of the Code of Alabama 1975, as last amended by Act 2012-313, 2012 Regular Session, relating to homestead exemptions and exemptions on principal residences, to restore the exemption for persons permanently or totally disabled; and to provide for the retroactive application of the above provisions and for the implementation of this act.
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| February 5, 2013 | S | Read for the first time and referred to the Senate committee on Finance and Taxation General Fund |
Bill Text
Bill Documents
| Type | Link |
|---|---|
| Bill Text | SB27 Alabama 2013 Session - Introduced |