Budget & Taxes

signed · Alabama · House Mar 5, 2026

HB 485: Clarke County; senior property tax exemption, authorized; constitutional amendment

HB 485 proposes a constitutional amendment for Clarke County to allow residents aged 65+ to claim a senior property tax exemption on their primary residence. To qualify, individuals must own a single-family home as their principal residence for at least five years, and the exemption freezes the property’s assessed value as of October 1, 2026, for future tax calculations. Claimants must apply in writing with the Clarke County Revenue Commissioner between October 1 and December 31, 2027, and must continue living in the home to maintain the exemption. The exemption does not affect homestead exemptions, millage rate changes, or taxes on property additions after claiming it. This amendment requires voter approval through a statewide election under Alabama’s constitutional process.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for seniors via property tax exemption, reducing their tax burden and aligning with support for targeted tax relief measures.95% confidence

Sub-Topics Property Tax Tax Incentives

signed · Alabama · House Feb 26, 2026

HB 460: Henry County; senior property tax assessment authorized; constitutional amendment

HB 460 proposes a constitutional amendment to allow Henry County residents aged 65 or older to freeze their property tax assessment value on qualifying primary residences. To qualify, seniors must own a single-family home as their main residence for at least 10 years prior to claiming the freeze, and must submit a written request to the county revenue commissioner between October 1 and December 31, 2027. The freeze locks the property’s assessed value at its prior year level, but does not affect homestead exemptions, future property additions, or millage rate changes. This amendment requires voter approval to become part of Alabama’s constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze for seniors, reducing tax burden on qualifying residents aged 65+ who own homes for 10+ years.95% confidence

Sub-Topics Property Tax

in committee · Alabama · House Feb 12, 2026

HB 449: Alabama Lottery, established; Alabama Lottery Corporation, established to operate and regulate lottery games; revenue distribution, provided; criminal penalties for gambling offenses, increased

HB 449 establishes Alabama's state lottery system by creating the Alabama Lottery Corporation to operate and regulate lottery games. It sets up the Alabama Lottery Trust Fund, directing revenue to five specific uses: problem gambling treatment, college scholarships for public two-year and four-year institutions, cost-of-living raises for education employees, hospital operation grants, and tax credits for eligible residents. The bill also creates a Board of Directors to oversee the corporation, imposes advertising restrictions to limit appeals to minors, and increases criminal penalties for violations like selling tickets to minors or counterfeiting. This bill directly affects all Alabama residents through lottery participation and the allocation of lottery revenue to state programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes lottery revenue stream funding education raises, scholarships, hospital grants, and tax credits for residents, directly increasing public service funding and providing tax relief.92% confidence ✓ EducationSupports EducationAllocates lottery revenue to college scholarships and education employee cost-of-living raises, directly funding higher education and teacher compensation.90% confidence ✓ HealthcareSupports HealthcareAllocates lottery revenue to problem gambling treatment (mental health) and hospital operation grants, directly funding healthcare-related services.85% confidence

Sub-Topics Higher Education Hospitals

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signed · Alabama · House Mar 5, 2026

HB 459: Henry County; disposition of special transaction fees further provided for

HB 459 modifies how Henry County handles special transaction fees collected by the Judge of Probate. It sets a $5 maximum fee per transaction and requires the first $2 to be kept in a special fund for the Judge's office to cover record-keeping and equipment costs, while any amount over $2 goes directly to the county's general fund. The Judge of Probate may also transfer funds from the special fund to the general fund at their discretion. This bill directly affects Henry County's Judge of Probate office and its financial management of these specific fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesSets $5 fee cap and allocates funds to office costs/general fund, promoting fiscal responsibility in local budget management per topic indicators.85% confidence

Sub-Topics State Budget

signed · Alabama · House Mar 3, 2026

HB 416: Cleburne County; Cleburne County Economic Development Authority, established

HB 416 establishes the Cleburne County Economic Development Authority to lead industrial and economic growth efforts in Cleburne County, directly affecting local businesses, residents, and county decision-makers. The bill creates a board of directors (appointed by county commissioners from each district) to develop economic plans, with authority to offer tax breaks for job creation and issue bonds - but only with approval from the county commission and without exemptions for board members or their businesses. Funding will come from county appropriations, tobacco tax revenue, and grants. The authority becomes operational on October 1, 2026, and must hold its first meeting by November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax breaks for job creation, a form of tax relief to stimulate economic growth, aligning with fiscal policy support indicators.85% confidence

Sub-Topics Revenue Tags Economic Development

signed · Alabama · Senate Apr 16, 2026

SB 289: Growing Alabama Act amended to allow sites owned by more than one local economic development organization to qualify

SB 289 amends Alabama's Growing Alabama Act to allow tax credits for site improvements when the site is owned by multiple local economic development organizations, provided all parties listed on the deed are eligible applicants. Previously, only sites owned by a single organization qualified for these tax credits. The bill removes the single-ownership requirement, enabling joint applications from multiple eligible organizations to fund infrastructure improvements. This directly affects local economic development groups and businesses that may benefit from improved sites funded through these credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax credit eligibility for economic development organizations, providing tax relief and directly affecting state tax policy and budget through increased credit access.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

passed · Alabama · Senate Apr 9, 2026

SB 265: Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended

SB 265 modifies Alabama's tax incentives for data processing centers. It limits the maximum tax abatement period to 20 years starting January 1, 2027, and requires large data centers (meeting specific job and wage thresholds) to pay state sales/use taxes on purchases beginning the same date. The bill also extends the sunset date for these abatements and updates related tax code language. These changes directly affect new or expanded data processing centers qualifying under Alabama's definition (20+ jobs averaging $40,000+ annual compensation). The bill aims to balance economic development incentives with increased tax revenue collection for qualifying facilities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires data centers to pay state sales/use taxes on purchases, reducing tax abatements and restricting tax breaks for large facilities.90% confidence

Sub-Topics Revenue Sales Tax Tax Incentives

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in committee · Alabama · House Feb 19, 2026

HB 489: Alabama Student Grant Program; independent postsecondary online institution located in Orange Beach, Alabama added to approved institutions for which students may receive grants to attend

HB 489 adds independent postsecondary online institutions located in Orange Beach, Alabama, to the list of schools eligible for the Alabama Student Grant Program. This program provides state-funded grants to Alabama residents attending approved colleges and universities. The bill updates the legal code to include these institutions, requiring them to be accredited by the Southern Association of Colleges and Schools Commission on Colleges. If enacted, the change would allow students at qualifying online institutions in Orange Beach to access state financial aid.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state-funded grant program to new institutions, increasing government spending on education through existing budget allocation.90% confidence ✓ EducationSupports EducationExpands Alabama Student Grant Program to include online institutions, increasing access to state-funded higher education for Alabama residents.90% confidence

Sub-Topics Student Financial Aid

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signed · Alabama · Senate Mar 13, 2026

SB 312: Marshall County; volunteer fire districts, annexation of new areas, application of fire service fee, enforcement

SB 312 amends Alabama law to allow Marshall County to annex new areas into existing volunteer fire districts and clarify how fire service fees apply. It defines "dwelling" to include mobile homes, tiny homes (under 500 sq ft), and recreational vehicles connected to utilities, while expanding "business property" to cover structures like food trucks. The bill requires fees on all dwellings and businesses within fire district boundaries, adds penalties for late payments, and mandates annual reports on fee collection by the county revenue commissioner. These changes directly affect property owners and businesses in Marshall County fire districts, with fees becoming effective after voter approval. The law prohibits fee increases for five years after initial approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates fire service fees on dwellings/businesses, creating new revenue for fire districts, aligning with fiscal responsibility for public services.90% confidence

in committee · Alabama · House Feb 26, 2026

HB 531: Taxation; to exempt certain contractors from utility gross receipts tax, utility service use tax, and sales and use tax on natural gas and liquefied petroleum gas.

HB 531 would exempt contractors working on public highway, road, or bridge construction projects from paying state taxes on natural gas and liquefied petroleum gas (LPG) used during construction. Specifically, it removes utility gross receipts tax, utility service use tax, and state sales and use tax on these fuels for licensed contractors or subcontractors under government contracts. Counties and municipalities may also adopt similar local tax exemptions for the same purpose. The bill, set to take effect on September 1, 2026, applies only to projects funded by governmental entities as defined in Alabama law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts contractors from taxes on construction fuels, providing tax relief for public infrastructure projects, aligning with tax relief indicators.95% confidence ✗ EnergyOpposes EnergyExempts fossil fuel taxes for construction, favoring fossil fuels over renewables per bill's tax relief for natural gas/LPG use.90% confidence ✓ TransportationSupports TransportationExempts contractors on public road/bridge projects from fuel taxes, reducing construction costs to support infrastructure development.90% confidence

Sub-Topics Business Taxes Sales Tax Oil & Gas Bridges Roads & Highways

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