(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 valorem property tax which has been increased pursuant to the procedures specified in paragraph (f) of Amendment No. 373 to the Constitution of Alabama of 1901 for public school purposes, on homesteads of residents of such municipality over 65 years of age, or who are retired due to permanent and total disability, regardless of age, or who are blind, as defined in Section 1-1-3, regardless of age or whether such person is retired. Any homestead exemption granted pursuant to this section may be adjusted, rescinded or reinstated at any time upon the request of the board of education of such municipality by resolution of the governing body of such municipality. Any request made by a board of education regarding an exemption pursuant to this section shall be made by a resolution adopted by such board of education.
(b) The provisions of this section shall in no way annul or reduce exemptions provided under any other provisions of the Constitution and laws of Alabama.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9 - Exemptions From Taxation and Licenses.
Article 1 - General Provisions.
Section 40-9-1 - Persons and Property Generally.
Section 40-9-1.1 - Stringfellow Memorial Hospital.
Section 40-9-1.2 - Alabama Eye Bank.
Section 40-9-3 - Peanuts and Pecans Stored in Licensed Warehouses.
Section 40-9-4 - Products or Materials Used in Textile Manufacture.
Section 40-9-5 - Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.
Section 40-9-6 - Personal Property Stored for Shipment Outside of State.
Section 40-9-7 - Personal Property Held by Warehouseman for Distribution.
Section 40-9-8 - Artesian Wells Leased to Municipalities.
Section 40-9-12.1 - United Appeal Fund Organizations and Supported Charities.
Section 40-9-14 - Property Used for Public Purposes.
Section 40-9-14.2 - Airport Authorities.
Section 40-9-15 - Alabama State Fair and Exhibit Association.
Section 40-9-17 - Property Owned and Used or Held by Colleges for Certain Purposes.
Section 40-9-18 - Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.
Section 40-9-20 - Certain Homes Owned by Veterans or Their Widows.
Section 40-9-21.1 - Verification of Eligibility by Mail for Certain Persons.
Section 40-9-21.2 - Falsely Claiming Homestead Exemption.
Section 40-9-22 - Nuclear Fuel Assemblies.
Section 40-9-24 - Property Tax Relief Fund.
Section 40-9-25 - George Lindsey Celebrity Benefit, inc., Alabama Special Olympics, inc., Etc.
Section 40-9-25.1 - Magic Moments.
Section 40-9-25.2 - Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).
Section 40-9-25.3 - Rainbow Omega, Inc.
Section 40-9-25.4 - Farley L. Berman Foundation, Inc.
Section 40-9-25.5 - American Bowling Congress.
Section 40-9-25.6 - Christian Children Homes, Inc.
Section 40-9-25.7 - Franklin Memorial Clinic, Inc.
Section 40-9-25.8 - Birmingham Civil Rights Institute.
Section 40-9-25.9 - Bridge, Inc.
Section 40-9-25.11 - Little Sisters of the Poor.
Section 40-9-25.12 - Service Guild of Birmingham, inc., Early Intervention Program.
Section 40-9-25.13 - Big Oak Ranch, Inc.
Section 40-9-25.14 - Barber Vintage Motorsports Museum.
Section 40-9-25.15 - Covington Baptist Association, Inc. - Christian Service Centers.
Section 40-9-25.16 - Food Banks.
Section 40-9-25.17 - Eagles' Wings, Inc.
Section 40-9-25.18 - Alabama Marine Corps League.
Section 40-9-25.20 - Community Action Association of Alabama.
Section 40-9-25.21 - Lifesouth Community Blood Centers.
Section 40-9-25.22 - Southern Research Institute.
Section 40-9-26.1 - Birmingham Regional Paratransit Consortium, Inc.
Section 40-9-26.2 - Twg 2021 Birmingham Foundation.
Section 40-9-26.3 - Victims of Crime and Leniency, Incorporated.
Section 40-9-27 - Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.
Section 40-9-27.1 - Insulin, Insulin Syringes, and Related Items Exempt.
Section 40-9-28 - Selma-Dallas County Historic Preservation Society and Valegrande Community Center.
Section 40-9-29 - Community Health Systems, Inc. and Walker Regional Medical Center.
Section 40-9-30 - Durable Medical Equipment; Exemptions From Certain Taxes.
Section 40-9-32 - Exemption of Shares in Corporations From Ad Valorem Tax.
Section 40-9-33 - Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty.
Section 40-9-34 - Hudson-Alpha Institute for Biotechnology.
Section 40-9-35 - Alabama Association of Rescue Squads.
Section 40-9-36 - Volunteer Fire Departments and Fire Protection Districts.
Section 40-9-37 - Military Death Benefits.
Section 40-9-39 - Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.
Section 40-9-39.3 - Birmingham Holocaust Education Center.
Section 40-9-39.4 - Specified Community Foundation Entities.