# Alabama HB543: Taxation, to increase the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation

Alabama HB543, Taxation, to increase the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation, is a 2025 Regular Session House bill sponsored by Chip Brown (Republican); status enacted, last action 2025-05-14 (Enacted); PRIA reads it as touching household money (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-HB543-2025rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB543
- State: Alabama
- Session: 2025 Regular Session
- Title: Taxation, to increase the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation
- Status: enacted
- Chamber: House
- Introduced: 2025-04-08
- Last action: 2025-05-14, Enacted
- Sponsor: Chip Brown (Republican)
- Cosponsors: 0
- Subjects: Taxation & Revenue
- Touches household money: yes
- Roll calls: 3 (234 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Larger property tax exemption for businesses: benefit, low. 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 fo…

## Sponsors and cosponsors

- Sponsor: Chip Brown (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-07 | Senate | Motion to Read a Third Time and Pass - Adopted Roll Call 1004 | pass | 34 | 0 |   |
| 2025-04-29 | House | Third Reading in House of Origin | pass | 102 | 0 | 1 |
| 2025-04-29 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 1059 | pass | 98 | 0 | 3 |

## Actions (15)

- 2025-05-14: Enacted (House)
- 2025-05-07: Motion to Read a Third Time and Pass - Adopted Roll Call 1004 (Senate)
- 2025-05-07: Ready to Enroll (House)
- 2025-05-07: Enrolled (House)
- 2025-05-07: Signature Requested (Senate)
- 2025-05-06: Reported Out of Committee Second House (Senate)
- 2025-05-06: Read for the Second Time and placed on the Calendar (Senate)
- 2025-05-01: Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund (Senate)
- 2025-05-01: Pending Committee Action in Second House (Senate)
- 2025-04-29: Third Reading in House of Origin (House)
- 2025-04-29: Motion to Read a Third Time and Pass - Adopted Roll Call 1059 (House)
- 2025-04-17: Read for the Second Time and placed on the Calendar (House)
- 2025-04-16: Reported Out of Committee House of Origin (House)
- 2025-04-08: Read for the first time and referred to the House Committee on Ways and Means General Fund (House)
- 2025-04-08: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB543-int.pdf)
- Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB543-enr.pdf)

## Related bills

- HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted)
- SB331: Barbour County, compensation of the judge of probate further provided for (enacted)
- SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted)
- HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted)
- HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted)
- HB349: Russell County; sheriff, salary further provided (enacted)

## Sources
- [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB543-int.pdf)
- [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB543-enr.pdf)

## Related
- [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs)
- [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs)
- [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs)
- [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs)
- [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs)
- [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs)
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- [Alabama state hub](https://policyrisk.com/states/alabama)
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Source: PRIA, https://policyrisk.com/state-bill/AL-HB543-2025rs (as of 2026-10-16).