The bill amends Sections 40-7-2.1 and 40-9-21.1 of the Code of Alabama 1975 to exempt permanently and totally disabled veterans of the United States Armed Forces from the annual verification requirement for homestead exemptions. Specifically, it removes the requirement for these veterans to annually claim the exemption or verify their eligibility after their initial qualification. This exemption will remain in effect until the veteran's death or the establishment of a new homestead. The bill also clarifies that individuals who qualify for homestead exemptions based on age, disability, and income will not need to reapply until their eligibility ceases, except for the specified veterans.

Additionally, the bill allows for the electronic submission of homestead exemption applications and requires the Association of Alabama Tax Administrators to develop a form affidavit and procedures for this process by October 1, 2021. The costs associated with establishing this electronic process will be covered by funds allocated for the equalization of ad valorem taxes. The act is set to take effect on October 1, 2026.

Statutes affected:
Introduced: 40-7-2, 40-9-21
Engrossed: 40-7-2, 40-9-21