§ 40-7-2.1 — Timing of Property Assessments, Etc., Homestead Exemption

Alabama § 40-7-2.1

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 7: Assessment of Taxes Generally
• Art. 1: General Provisions

Text

(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 to 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 the homestead exemption because of age or disability and income shall not be required to reapply for the personal exemption based on age, disability, and income until the eligibility ceases. The 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.

Legislative History

(Acts 1981, No. 81-694, p. 1166; Acts 1983, 3rd Ex. Sess., No. 83-814, p. 27; Acts 1989, No. 89-740, p. 1468; Act 99-368, p. 593, §1.)