PRIA Logo™
AlabamaHB5432025 Regular SessionHouseWALLET

Taxation, to increase the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation

Sponsored By: Chip Brown (Republican)

Enacted

Taxation & Revenue

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Larger property tax exemption for businesses

Beginning October 1, 2025, Alabama raises the business tangible personal property exemption from $40,000 to $100,000 in market value. This exemption lowers state property taxes, but businesses must report the property under Article 1 of Chapter 7. Counties and cities can adopt the same exemption for their local property taxes. Local adoption must occur at least 90 days before October 1 of the year it takes effect. Actual savings depend on the property and the applicable tax calculation.

Sponsors & Cosponsors

Sponsor

  • Chip Brown

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 234 • No: 0

Senate vote • 5/7/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 1004

Yes: 34 • No: 0

House vote • 4/29/2025

Third Reading in House of Origin

Yes: 102 • No: 0 • Other: 1

House vote • 4/29/2025

Motion to Read a Third Time and Pass - Adopted Roll Call 1059

Yes: 98 • No: 0 • Other: 3

Actions Timeline

  1. Enacted

    5/14/2025House

  2. Motion to Read a Third Time and Pass - Adopted Roll Call 1004

    5/7/2025Senate

  3. Ready to Enroll

    5/7/2025House

  4. Enrolled

    5/7/2025House

  5. Signature Requested

    5/7/2025Senate

  6. Reported Out of Committee Second House

    5/6/2025Senate

  7. Read for the Second Time and placed on the Calendar

    5/6/2025Senate

  8. Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

    5/1/2025Senate

  9. Pending Committee Action in Second House

    5/1/2025Senate

  10. Third Reading in House of Origin

    4/29/2025House

  11. Motion to Read a Third Time and Pass - Adopted Roll Call 1059

    4/29/2025House

  12. Read for the Second Time and placed on the Calendar

    4/17/2025House

  13. Reported Out of Committee House of Origin

    4/16/2025House

  14. Read for the first time and referred to the House Committee on Ways and Means General Fund

    4/8/2025House

  15. Pending Committee Action in House of Origin

    4/8/2025House

Bill Text

Related Bills

Back to State Legislation