SB 281 allocates $2 million annually from gas tax revenues to fund the maintenance, programming, and operation of City Walk Birmingham, a public space beneath I-20/59 in Birmingham. Jefferson County is responsible for $1.6 million of this total, while municipalities within Jefferson County collectively contribute $400,000 based on each municipality's proportional share of gas tax revenues. Funds will be deposited into a dedicated account managed by the City of Birmingham and Jefferson County, with strict use limited to City Walk Birmingham's upkeep and public purposes. The bill takes effect October 1, 2026, and requires Jefferson County to collect municipal contributions from future gas tax distributions.
HB 434 changes how Alabama's simplified sellers use tax (SSUT) revenue is distributed. It reduces the portion going to the Education Trust Fund and redirects those funds directly to local school boards based on student enrollment. Specifically, it reallocates funds previously sent to the Education Trust Fund (25% under current law) to local boards of education, while keeping the same total allocation percentages for counties and municipalities. This bill directly affects local school districts by increasing their funding from SSUT proceeds, and the Education Trust Fund by reducing its share. The change would take effect on October 1, 2026.
HB 488 proposes a constitutional amendment for Chilton County to allow residents aged 65 or older who own single-family homes as their primary residence to claim a property tax exemption. The exemption freezes the property’s tax value at its 2026 assessment level (effective October 2027) for eligible homeowners who have lived in the home as their primary residence for at least five years. It requires written application to the county revenue commissioner by December 31, 2027, and does not affect homestead exemptions or millage rate changes. This amendment must be approved by Chilton County voters to become part of Alabama’s constitution.
SB 244 increases the fee paid when recording home loans, deeds of trust, or similar property security instruments in Alabama. The bill modifies how this fee revenue is distributed, directing all proceeds to the Alabama Housing Trust Fund instead of general state funds. This change affects anyone recording such property-related financial instruments (like homebuyers or lenders), with the new revenue specifically funding housing programs. The fee amount itself remains unchanged (30 cents per $100 of debt), but the destination of the funds is now dedicated to housing. The bill makes no changes to the fee calculation method or the instruments subject to the fee.
SB 313 extends Alabama's state income tax credit for rehabilitating certified historic properties through 2032 (instead of ending in 2027) and increases the annual credit limits. It raises the credit amount for urban properties to $25,000 and lowers the threshold for rural properties to $20,000 (based on county population under 175,000). The bill directly affects property owners - individuals or tax-exempt entities - who undertake substantial rehabilitation of historic structures certified by Alabama's Historical Commission. Key provisions include updated definitions for "rural communities" and "substantial rehabilitation," ensuring the credit aligns with federal standards for historic preservation.
This bill increases the income threshold for Alabama's homestead property tax exemption from $12,000 to $16,000 annually for eligible homeowners aged 65+ or those retired due to permanent disability or blindness. It also extends this exemption to unremarried widows or widowers of qualifying individuals, provided their annual income does not exceed $150,000. The exemption applies to property valued at up to $5,000 in assessed value or 160 acres, subject to standard requirements like deed ownership. These changes directly affect homeowners meeting the new income criteria or surviving spouses of those who previously qualified.
HB 519 would allow a specific licensed facility in White Hall, Lowndes County (located at 6999 Highway 80 West, Hayneville) to offer pari-mutuel betting on simulcast horse and dog races, including past events, under strict conditions. The bill requires a 4% tax on wagering revenue, with funds distributed as 20% to Lowndes County Commission, 20% to Lowndes County Schools, and 60% to the Town Council (part of which must support other local municipalities or approved charities). It explicitly prohibits off-track betting outside this designated facility and ensures existing state gambling laws remain in effect elsewhere. The bill is pending committee review and would take effect October 1, 2026, if passed.
This bill proposes a constitutional amendment to allow Alabama to establish a state lottery, repealing the current ban on lotteries in the state constitution. It would create a public corporation to operate the lottery, permitting draw-based and instant games using paper or plastic tickets (prohibiting video terminals), with revenue deposited into a dedicated trust fund and separately appropriated by the legislature annually. The bill also requires the Governor to negotiate a gaming compact with the Poarch Band of Creek Indians for activities on tribal trust lands under federal law. This amendment must be approved by voters before taking effect.
SB 328 requires all Alabama state agencies to conduct quarterly AI-assisted reviews of their rules and guidance documents starting April 2027. The AI systems must analyze rules for conflicts with other laws, unnecessary costs, duplication, plain language compliance, and economic impacts, but human staff must review and approve all AI recommendations before changes are made. Agencies must also publish annual reports detailing review results, cost savings, and rule modifications. This affects every state agency (not just those under the Alabama Administrative Procedure Act) by mandating a new process for regulatory oversight. The bill aims to streamline rules and reduce compliance burdens through structured AI analysis, with implementation beginning October 2026.
HB 487 allocates $43,138,650 in supplemental funding from Alabama’s Opioid Treatment and Abatement Fund for the fiscal year ending September 30, 2026. The bill directs funds to specific state entities, including $26.36 million to the Department of Mental Health for opioid prevention, treatment, and recovery programs (such as Naloxone purchases, the 988 Crisis Line, and residential detox), $1 million to the Department of Corrections for medication-assisted treatment and harm-reduction services in prisons, and smaller allocations to universities, courts, child advocacy centers, and law enforcement. Key provisions include funding for opioid prevention programs in schools, expansion of treatment beds, and support for community-based recovery services. Unused funds will carry forward to the next fiscal year, as specified in Section 2.
