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

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

(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 contained in this section shall be construed to relieve a person claiming a homestead exemption under Sections 40-9-19 through 40-9-21 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 a homestead exemption under Section 40-9-19 through Section 40-9-21 shall not be required to reapply for the personal exemption based on age, disability, and income until the eligibility ceases. Except for a permanently and totally disabled veteran granted a permanent exemption under 40-9-21.1(b)(2), a 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.