Budget & Taxes (Tax Incentives)

signed · Alabama · House Feb 19, 2026

HB 310: Limestone County; senior property tax exemption, authorized; constitutional amendment

HB 310 proposes a constitutional amendment for Limestone County, Alabama, that would allow residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must have lived in the property as their main home for at least five years and own it as a single-family residence. The exemption freezes the property’s assessed value from the year before claiming it (for the 2026 value, effective October 2027), while requiring continued residency and maintaining other eligible exemptions. This change requires voter approval through a statewide election under Alabama’s constitutional amendment process.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors aged 65+, reducing their tax burden and aligning with tax relief for lower/middle income residents.90% confidence

Sub-Topics Property Tax Tax Incentives

signed · Alabama · House Feb 3, 2026

HB 210: Fayette County; senior property tax exemption authorized, constitutional amendment

HB 210 proposes a constitutional amendment for Fayette County, Alabama, allowing residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, seniors must own a single-family home as their principal residence for at least five years prior to claiming the exemption, which freezes the property’s assessed value at the prior year’s level. The exemption requires written application to Fayette County’s Revenue Commissioner between October 1 and December 31, 2027, and remains in effect as long as the property continues as the owner’s primary residence. This change does not affect millage rates or other existing exemptions like the homestead exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors (tax relief for lower-income homeowners), aligning with support indicators for fiscal responsibility and targeted tax relief.90% confidence

Sub-Topics Property Tax Tax Incentives

passed · Alabama · House Jan 21, 2026

HB 209: Walker County; senior property tax exemption authorized; constitutional amendment

HB 209 proposes a constitutional amendment to allow Walker County residents aged 65+ to claim a property tax exemption on their primary residence. The exemption freezes the property's assessed value from the year before claiming it, applies only to single-family homes owned for at least five years, and requires written application between October 1-December 31, 2027. Homeowners must continue using the property as their primary residence to maintain the exemption, though millage rate changes and other exemptions remain unaffected. This amendment requires voter approval to become part of Alabama's constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors by freezing assessed value, reducing their tax burden through a targeted exemption.95% confidence

Sub-Topics Property Tax Tax Incentives

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died · Alabama · Senate Apr 7, 2026

SB 225: Income tax; certain compensation by members of the Alabama National Guard, exempt

SB 225 would exempt the first $5,000 of annual drill pay earned by Alabama National Guard members from state income tax. This bill modifies Alabama's existing tax code to specifically include National Guard drill pay under the state's income tax exemption rules, expanding a current exemption for certain military compensation. The change directly affects Alabama National Guard members who earn income from part-time service (drill pay), reducing their state tax burden on that portion of their earnings. The bill also includes minor technical updates to align the tax code language with current formatting standards.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts National Guard drill pay from state income tax, providing tax relief for military personnel, aligning with tax policy support.95% confidence

Sub-Topics Income Tax Tax Incentives

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signed · Alabama · Senate Feb 24, 2026

SB 213: Lamar County; senior property tax exemption authorized; constitutional amendment

SB 213 proposes a constitutional amendment for Lamar County, Alabama, allowing residents aged 65 or older who own a primary residence there to freeze their property tax amount. To qualify, individuals must have owned and lived in the home as their main residence for at least five years before claiming the exemption, which locks the tax value at the year before claiming (starting October 1, 2027). The exemption continues as long as the property remains their primary residence, but does not affect homestead exemptions, millage rate changes, or taxes on future property additions. Claimants must submit written requests to Lamar County’s Revenue Commissioner between October 1 and December 31 annually.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze for seniors, reducing their tax burden and aligning with tax relief for fixed-income residents.90% confidence

Sub-Topics Property Tax Tax Incentives

in committee · Alabama · House Jan 29, 2026

HB 346: Tax incentives; reimbursement for violation of labor and trafficking laws provided for

HB 346 would prevent businesses that violate human trafficking or child labor laws from receiving Alabama Jobs Act tax incentives. Specifically, it requires companies found guilty of violating these laws to pay back the full value of any tax breaks, grants, or abatements they received. The bill also updates Alabama law to mandate that the Secretary of Commerce verify businesses do not engage in such violations before approving tax incentives. This directly affects any business seeking economic development tax incentives under Alabama's Jobs Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole by requiring repayment of incentives for labor law violators, promoting fiscal accountability in tax administration.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill penalizes businesses violating human trafficking/child labor laws by requiring repayment of tax incentives, enforcing labor protections and protecting workers from exploitation.90% confidence

Sub-Topics Tax Incentives Child Labor Labor Standards Tags Economic Development

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signed · Alabama · House Apr 17, 2026

HB 155: Homestead Exemptions; removing the annual verification requirement for qualifying permanently and totally disabled veterans

HB 155 removes the annual verification requirement for veterans certified by the U.S. Department of Veterans Affairs as permanently and totally disabled to maintain a property tax exemption on their primary home in Alabama. Currently, these veterans must annually sign and return a form to confirm their disability status; the bill eliminates this step, making the exemption automatic after initial approval. The change applies only to veterans who already qualify under existing law and remains in effect until the veteran dies or moves to a new primary residence. The bill also includes minor technical updates to the tax code language.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains existing property tax exemption for disabled veterans by eliminating annual verification, providing ongoing tax relief without increasing government costs.85% confidence ✓ VeteransSupports VeteransRemoves annual verification requirement for disabled veterans' property tax exemption, simplifying access to existing benefit and preventing loss due to administrative burden.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits

signed · Alabama · House Mar 17, 2026

HB 308: Mobile County; senior property tax exemption, authorized; constitutional amendment

HB 308 proposes a constitutional amendment to allow Mobile County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must own a single-family, owner-occupied home used as their principal residence for at least five years before claiming the exemption. The exemption freezes the property’s assessed value from the year prior to claiming (effective October 1, 2027), while requiring annual renewal through the Mobile County Revenue Commissioner by December 31 each year. This change would directly affect Mobile County seniors meeting the age and residency criteria, but requires voter approval to become part of Alabama’s constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors, reducing county tax revenue and offering tax relief to lower-income seniors through frozen assessed value.95% confidence ✓ HousingSupports HousingBill provides property tax exemption for seniors (65+) on primary residences, freezing assessed value to reduce housing costs and prevent displacement, directly increasing affordability for this group.90% confidence

Sub-Topics Property Tax Tax Incentives Homeownership Property Taxes

signed · Alabama · House Mar 5, 2026

HB 359: Amend the Sweet Home Alabama Tourism Investment Act; increase supplemental tax rebate; require certification of project costs

HB 359 amends Alabama's Sweet Home Alabama Tourism Investment Act to clarify that a $2.5 million annual tax rebate is supplemental to the initial award, not a replacement. It directly affects tourism companies seeking tax rebates for certified projects like resorts, attractions, or entertainment complexes. The bill requires these companies to document actual project costs through certification by an independent CPA, ensuring transparency about expenses. This change aims to verify that rebate amounts align with verified project investments, rather than estimated costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies $2.5M tax rebate is supplemental, strengthening tourism tax relief program and ensuring fiscal transparency.90% confidence

Sub-Topics Tax Incentives

passed · Alabama · House Jan 20, 2026

HB 87: Taxation; to exempt sales of deer feed from sales and use taxes

HB 87 exempts sales of deer feed (specifically shelled corn sold for wild deer consumption) from Alabama's state sales and use taxes. It also allows counties and municipalities to choose whether to exempt deer feed sales from local taxes. The bill directly affects businesses selling deer feed and local tax authorities, changing how these sales are taxed at both state and local levels. The exemption takes effect on September 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts deer feed from state sales tax, providing tax relief and directly altering tax policy per bill's explicit language.95% confidence

Sub-Topics Sales Tax Tax Incentives

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