Hendricks, 011619 ALAGO, AGO 2019-15

• Case Date: January 16, 2019
• Court: Alabama

Honorable Gaynell Hendricks AGO 2019-15 No. 2019-015 Alabama Attorney General Opinion State of Alabama Office of the Attorney General January 16, 2019          Honorable Gaynell Hendricks          Jefferson County Tax Assessor          716 Richard Arrington Jr., Boulevard, North          Suite 170          Birmingham, Alabama 35203          Tax Assessors - Ad Valorem Taxes -Homestead Exemptions - Uniform Electronics Transactions Act -Internet          Persons must reaffirm their eligibility for an age or disability-based homestead exemption by providing a form affidavit to the tax assessor by mail, not through an online, electronic system.          Dear Ms. Hendricks:          This opinion of the Attorney General is issued in response to your request.          QUESTION          May the Jefferson County Tax Assessor establish a system allowing those individuals who meet the exemption requirements of sections 40-9-19 and 40-9-21 of the Code of Alabama to renew their yearly claim for an exemption online rather than by mail?          FACTS AND ANALYSIS          Section 40-9-19(a) of the Code of Alabama exempts homesteads from ad valorem taxation. It states as follows:

The homesteads of residents of this state, 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, shall be exempt from all state ad valorem taxes.

Ala. Code § 40-9-19(a) (Supp. 2016). In addition, "[t]he principle residence and 160 acres adjacent thereto of any person who is permanently and totally disabled or who is 65 years of age or older having a net annual taxable income of twelve thousand dollars ($12,000) or less" shall be exempt from ad valorem taxation. Ala. Code § 40-9-21(a) (Supp. 2016).          Section 40-9-21.1 of the Code of Alabama requires recipients of the exemptions to submit a form affidavit annually to their tax assessor verifying their continued eligibility to...