Title 40 — Title 40

The following property and persons shall be exempt from ad valorem taxation and none other: (1) All bonds of the United States and this state and all county and municipal bonds issued by counties and municipalities in this state, all property, real and personal, of the United Sta…

(a) The board of trustees of the Susie Parker Stringfellow Memorial Hospital established and created under the last will and testament of Susie P. Stringfellow, deceased, and Stringfellow Memorial Hospital Non-Profit Realty Company, a nonprofit corporation, and all real and perso…

The Alabama Eye Bank is exempted from paying any state, county, and municipal sales and use taxes until September 30, 2024. History: (Act 2019-479, §1.)

All Young Women’s Christian Associations, and all real and personal property of all Young Women’s Christian Associations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain an…

All Young Women’s Christian Organizations, and all real and personal property of all Young Women’s Christian Organizations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain …

Mobile, Inc., Salvation Army, Inc., United Way Organizations, Etc. (a) The March of Dimes Inc., all Young Men’s Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property of all Young Men’s Hebrew Associations (Y.M.H.A.) als…

(a) United appeal fund organizations and supported charities that otherwise satisfied the definitions provided under Section 40-9-12(c) as of July 1, 2017, but failed to acquire or maintain their exemption certificates as of July 1, 2017, or lost their exemption certificate due t…

Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc. (a) All volunteer fire departments in this state, and all real and personal property of all volunteer fire departments in this state, the Alabama Society of the Daughters of the American R…

Lands in the purchase of which any municipality of the state has invested money pursuant to the terms of a lease sale contract or option agreement shall, during the life of such lease sale contract or option agreement, be exempt from ad valorem taxation so long as said lands are …

Projects. (a) For the purposes of this section, the term governmental entity means the State of Alabama and its political subdivisions, including a county, a municipality, an industrial or economic development board or authority, airport authority, and any public water or sewer a…

Notwithstanding any other provision of law, beginning January 1, 2020, all airport authorities established pursuant to Chapter 3 of Title 4 or by local law and contracts entered into by airport authorities on or after January 1, 2020, are exempted from paying any state, county, a…

(a) For the purposes of this section, the term “statutorily exempt entity” means any person or company, as those terms are defined under Section 40-23-1, that has been granted a statutory exemption from the payment of Alabama sales and use taxes levied pursuant to Chapter 23, inc…

The Alabama State Fair and Exhibit Association and all persons, firms, or corporations who may conduct business with said association on its fairgrounds in Jefferson County during the annual fairs of said association are exempt from the payment of all state, county and municipal …

in Connection with College or University. The property of corporations or associations formed and organized in good faith for the social or literary advancement of their members and not for pecuniary purposes nor for individual profit and used as an adjunct of or in connection wi…

All property owned and used by a college for the purpose of housing students, members of the faculty or other employees of the college is exempt from taxation. All property owned by a college and held for the bona fide purpose of being used for enlargement of a campus or for the …

(a) There shall be exempted from any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever on all real and personal property of any nonprofit membership corporation: (1) Which is organized under Alabama law as a benevolent society for the …

(a)(1) Homesteads, as defined by the Constitution and laws of Alabama, are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than one person or head of the family, nor shall the exemption exceed $4,000 in assessed value or 160 acres in area for …

Ad Valorem Property Tax Increase Imposed for Public School Purposes. (a) The governing body of any municipality may, upon the request of the board of education of such municipality, grant, by resolution, an exemption in whole or in part from the increased portion of any ad valore…

Any person who is entitled to a homestead exemption under the provisions of Section 84 of Title 51 of the 1940 Code of Alabama, as amended, and who is also entitled to an exemption of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1, shal…

The home of any veteran which is or was acquired by him pursuant to the provisions of Public Law 702, 80th Congress, as heretofore amended (38 U.S.C.A. 701 and Chapter 12), regardless of its value shall be exempt from all ad valorem taxation so long as the same is owned and occup…

Persons or Persons 65 Years of Age or Older Having Net Annual Federally Taxable Income of $12,000 or Less. (a) In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40- 9-1, the following shall also be exempt from ad valorem taxation: Th…

until October 1, 2026.] AMENDED BY ACT 2026-598, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE. (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 pr…

(a) Any person who knowingly and willfully gives false information for the purpose of claiming a homestead exemption, or for the purpose of assisting another person in claiming a homestead exemption, shall be ordered to pay twice the amount of any ad valorem tax which would have …

2026.] (a) This section shall be known and may be cited as the Disabled Veterans Property Tax Debt-To-Income Ratio Exemption Act. (b) A tax assessing official shall issue a veteran who has received a 100 percent disability rating from the United States Department of Veterans Affa…

All nuclear fuel assemblies, together with the nuclear materials contained therein, and all reprocessed, recycled or residual nuclear fuel by-products, fissionable or otherwise used or useful in the production of electricity by persons regularly engaged in furnishing electricity …

All corporations organized for the purpose of establishing regional mental health programs and facilities which are certified or licensed by the State Board of Health under the provisions of Sections 22-50-1 through 22-50-24 shall be exempt from all taxation. History: (Acts 1971,…

There is hereby set up in the Treasury a Property Tax Relief Fund to be used to reimburse the State General Fund, the State Soldiers’ Relief Fund and the Public School Fund by such amounts as are lost to such funds by reason of exemption of homesteads, in whole or in part, from t…

The George Lindsey Celebrity Benefit, Inc., and the Alabama Special Olympics or any predecessor organizations or entities, are hereby exempt from paying any state, county or municipality sales or use taxes. History: (Acts 1984, No. 84-187, p. 294.)

Magic Moments, Inc., is exempted from paying any state, county, and municipal sales or use taxes. History: (Acts 1994, No. 94-212, p. 298, §1.)

Children’s Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services. The Anniston Fellowship House, Inc., the Wings of Life, Inc., the Jacksonville Christian Outreach Center, Inc., Wiregrass Children’s Home, Inc., DoDa Parade, Lee County Humane Soci…

The Little Sisters of the Poor is exempted from paying any state, county, and municipal sales and use taxes. History: (Acts 1997, No. 97-943, 1st Ex. Sess., p. 514, §1.)

The Service Guild of Birmingham, Incorporated, Early Intervention Program, is exempted from paying any state, county, and municipal sales and use taxes. History: (Act 98-380, p. 715, §1.)

The Big Oak Ranch, Incorporated, Administrative Office in Springville, Alabama, is exempted from paying or collecting any state, county, and municipal sales and use taxes. History: (Act 2006-250, §1.)

(a) The Barber Vintage Motorsports Museum, hereinafter referred to as the Barber Museum, is exempted from paying any state, county, and municipal sales and use taxes with respect to tangible personal property purchased solely for display as a museum exhibit primarily within the c…

The Christian Service Centers of Covington Baptist Association, Incorporated, are exempted from paying or collecting any state, county, and municipal sales and use taxes. History: (Act 2006-615, §1.)

(a) All food banks within the state are hereby exempted from the payment and collection of any state, county and municipal sales and use taxes. (b) As used in this section, food bank shall be defined as any entity located within Alabama that is an affiliated food bank of the Amer…

Eagles’ Wings, Incorporated, is exempted from paying or collecting any state, county, and municipal sales and use taxes. History: (Act 2010-749, p. 1901, §1.)

The Alabama Marine Corps League is exempted from paying or collecting any state, county, and municipal sales and use taxes. History: (Act 2012-513, p. 1529, §1.)

Foundation. (a) All property owned by the Lurleen B. Wallace Community College Foundation and the Calhoun Community College Foundation and used by that organization in furtherance of its charitable purposes is hereby exempted from any state, county, and local ad valorem taxation.…

Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (WAYS), are exempted from paying state, county, and municipal sales and use taxes and all property owned and used by the organization is exempted from state, county, and local ad valorem taxation. History: (…

The Community Action Association of Alabama and its member agencies are exempted from paying or collecting any state, county, and municipal sales and use taxes, except this exemption shall not apply to county or municipal sales and use taxes unless approved by resolution of the r…

LifeSouth Community Blood Centers are exempted from paying or collecting any state, county, and municipal sales and use taxes. History: (Act 2016-246, §1.)

(a) The Southern Research Institute is exempted from paying any state, county, and municipal sales and use taxes. (b) The Southern Research Institute shall file an annual informational report in a manner as prescribed by the Department of Revenue. The information on such reports …

Most Worshipful Grand Lodge F. and A.m. of Alabama. The Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.M. of Alabama are exempted from paying all state, county, and municipal fees and taxes until September …

(b) Any county or municipality may exempt this entity from the payment of county or municipal sales and use taxes in accordance with Section 40-23-4.01. (c) The exemption provided by this section is effective September 1, 2026, through August 31, 2031. History: (Act 2026-269, §2.…

The Rainbow Omega, Inc., is exempted from paying any state, county, and municipal sales or use taxes. History: (Acts 1995, No. 95-586, p. 1245, §1.)

All property owned by the Farley L. Berman Foundation, Inc., and used by that organization is hereby exempted from any state, county, and local ad valorem taxation. History: (Acts 1995, No. 95-654, p. 1367, §1.)

The American Bowling Congress or any predecessor organization or entity is exempted from paying any state, county, and municipal sales or use taxes applicable to its entry fees. History: (Acts 1995, No. 95-724, p. 1548, §1.)

The Christian Children Homes, Inc., is exempted from paying any state, county, and municipal sales or use taxes. History: (Acts 1996, No. 96-426, p. 541, §1.)

The Franklin Memorial Clinic, Inc., is exempted from paying any municipal gross receipts taxes and municipal business license taxes. History: (Acts 1996, No. 96-466, p. 580, §1.)