2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9 - Exemptions From Taxation and Licenses.
Article 1 - General Provisions.
Section 40-9-21.1 - Verification of Eligibility by Mail for Certain Persons.

Section 40-9-21.1

Verification of eligibility by mail for certain persons.

(a) Any person who qualifies for the homestead exemption in Section 40-9-19 or Section 40-9-21 shall initially claim the exemption in person or by mail on a form affidavit provided by the tax assessing official. The tax assessing official may also elect to establish a process to receive the form affidavit electronically as provided in this subsection.

(b) Any law to the contrary notwithstanding, any person who qualifies for the homestead exemptions in Section 40-9-19(a)(2) or (d) or Section 40-9-21 shall not be required to annually claim the exemptions after the initial qualification, but shall verify eligibility for the exemptions, as required by law, each year thereafter in person or by mail on a form affidavit provided by the tax assessing official. The tax assessing official may also elect to establish a process to receive the form affidavit electronically as provided in this subsection.

(c) Any cost necessary to establish and operate a process to receive the homestead exemption form affidavit electronically, as authorized in this section, shall be paid from the funds available for the cost of equalization of ad valorem taxes as established in Chapter 7. No later than October 1, 2021, the Association of Alabama Tax Administrators shall develop and forward to the Commissioner of the Department of Revenue a form affidavit and procedures, to be used by the tax assessing officials, electing to provide for the acceptance of the form affidavit electronically. The commissioner shall approve and distribute the form affidavit and procedures to all tax assessing officials no later than January 1, 2022.

(Acts 1987, No. 87-589, p. 974; Act 2012-313, p. 708, §1; Act 2013-295, p. 1003, §2; Act 2019-320, §1; Act 2021-422, §2.)