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HB155 ENROLLED
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HB155
3PSLKVE-3
By Representative Lee
RFD: Military and Veterans' Affairs
First Read: 13-Jan-26
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HB155 Enrolled
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First Read: 13-Jan-26
Enrolled, An Act,
Relating to ad valorem tax; to amend Section 40-7-2.1
and Section 40-9-21.1, Code of Alabama 1975, to provide that
permanently and totally disabled veterans of the United States
Armed Forces are released from the annual verification
requirement for homestead exemptions.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-7-2.1, Code of Alabama 1975, is
amended as follows:
"§40-7-2.1
(a) This amendatory act shall be known as the 1983
Taxpayer Convenience Act.
(b) Notwithstanding any other law to the contrary, the
county tax assessor may assess property for tax purposes and
perform related tax assessing functions and requirements,
including the acceptance of applications for homestead
exemptions, from January 1 to September 30 of each taxable
year and the assessment, including the homestead exemption,
shall become effective on the following October 1. Provided,
however, nothing herein contained shall be construed to
relieve a person claiming a homestead exemption under Sections
40-9-19 tothrough 40-9-21, inclusive, or any other law of the
responsibility of furnishing proof of age, or disability, and
total gross income for the year preceding the year for which
the exemption will be effective as required by law. Any person
who has qualified for thea homestead exemption because of age
or disability and income under Section 40-9-19 through Section
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or disability and income under Section 40-9-19 through Section
40-9-21 shall not be required to reapply for the personal
exemption based on age, disability, and income until the
eligibility ceases. Except for a permanently and totally
disabled veteran granted a permanent exemption under
40-9-21.1(b)(2.), Thea person shall only be required to verify
by signature, on a form provided by the county tax assessor,
that the qualifying conditions continue to exist and return
the form by mail.
(c) Notwithstanding any other law to the contrary, an
attorney in a timely manner may apply to the county tax
assessor for a homestead exemption on behalf of a person
entitled to claim the exemption."
Section 2. Section 40-9-21.1, Code of Alabama 1975, is
amended as follows:
"§40-9-21.1
(a) Any person who qualifies for the homestead
exemption in Section 40-9-19 or Section 40-9-21 shall
initially claim the exemption in person or by mail on a form
affidavit provided by the tax assessing official. The tax
assessing official may also elect to establish a process to
receive the form affidavit electronically as provided in this
subsection.
(b)(1) Any law to the contrary notwithstanding, any
person who qualifies for the homestead exemptions in Section
40-9-19(a)(2) or (d) or Section 40-9-21 shall not be required
to annually claim the exemptions after the initial
qualification, but shall verify eligibility for the
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qualification, but shall verify eligibility for the
exemptions, as required by law, including Section 40-7-2.1,
each year thereafter in person or by mail on a form affidavit
provided by the tax assessing official. The tax assessing
official may also elect to establish a process to receive the
form affidavit electronically as provided in this subsection.
(2) Notwithstanding subdivision (1), a veteran of the
United States Armed Forces who has been determined to be
permanently and totally disabled by the United States
Department of Veterans Affairs and who qualifies for a
homestead exemption under Section 40-9-19(d) or Section
40-9-21, shall not be required to annually claim the exemption
nor verify eligibility for the exemption after the initial
qualification. This release from the annual verification
requirement shall terminate immediately upon the death of the
qualifying, permanently and totally disabled veteran or upon
the establishment of a new homestead.
(c) Any cost necessary to establish and operate a
process to receive the homestead exemption form affidavit
electronically, as authorized in this section, shall be paid
from the funds available for the cost of equalization of ad
valorem taxes as established in Chapter 7. No later than
October 1, 2021, the Association of Alabama Tax Administrators
shall develop and forward to the Commissioner of the
Department of Revenue a form affidavit and procedures, to be
used by the tax assessing officials, electing to provide for
the acceptance of the form affidavit electronically. The
commissioner shall approve and distribute the form affidavit
and procedures to all tax assessing officials no later than
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and procedures to all tax assessing officials no later than
January 1, 2022."
Section 3. This act shall become effective on October
1, 2026.
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1, 2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 10-Feb-26.
John Treadwell
Clerk
Senate 07-Apr-26 Passed
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