Article

General Provisions

Ala. Code § 40-9-1— Exemption of Persons and Property from Ad Valorem Taxation.
Ala. Code § 40-9-1.1— Stringfellow Memorial Hospital.
Ala. Code § 40-9-1.2— Alabama Eye Bank.
Ala. Code § 40-9-2— Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties.
Ala. Code § 40-9-3— Peanuts and Pecans Stored in Licensed Warehouses.
Ala. Code § 40-9-4— Products or Materials Used in Textile Manufacture.
Ala. Code § 40-9-5— Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.
Ala. Code § 40-9-6— Personal Property Stored for Shipment Outside of State.
Ala. Code § 40-9-7— Personal Property Held by Warehouseman for Distribution.
Ala. Code § 40-9-8— Artesian Wells Leased to Municipalities.
Ala. Code § 40-9-9— Y.m.c.a.
Ala. Code § 40-9-10— Y.w.c.a.
Ala. Code § 40-9-11— Y.w.c.o.
Ala. Code § 40-9-12— The March of Dimes, Inc., Y.m.h.a., Seamen’s Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way Organizations, Etc.
Ala. Code § 40-9-12.1— United Appeal Fund Organizations and Supported Charities.
Ala. Code § 40-9-13— Volunteer Fire Departments, Alabama Society of D.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc.
Ala. Code § 40-9-14— Property Used for Public Purposes.
Ala. Code § 40-9-14.1— Certificates of Exemption to Governmental Entities, Contractors, Etc., for Certain Tax Exempt Projects.
Ala. Code § 40-9-14.2— Airport Authorities.
Ala. Code § 40-9-14.3— Certificates of Exemption to Statutorily Exempt Entities for Certain Tax Exempt Projects.
Ala. Code § 40-9-15— Alabama State Fair and Exhibit Association.
Ala. Code § 40-9-16— Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection with College or University.
Ala. Code § 40-9-17— Property Owned and Used or Held by Colleges for Certain Purposes.
Ala. Code § 40-9-18— Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.
Ala. Code § 40-9-19— Homesteads.
Ala. Code § 40-9-19.1— Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents from Ad Valorem Property Tax Increase Imposed for Public School Purposes.
Ala. Code § 40-9-20— Certain Homes Owned by Veterans or Their Widows.
Ala. Code § 40-9-21— Principal Residences and 160 Acres Adjacent Thereto of Permanently and Totally Disabled Persons or Persons 65 Years of Age or Older Having Net Annual Federally Taxable Income of $12,000 or Less.
Ala. Code § 40-9-21.1— Verification of Eligibility by Mail for Certain Persons. (Amended by Act 2026-598)
Ala. Code § 40-9-21.2— Falsely Claiming Homestead Exemption.
Ala. Code § 40-9-21.3— Disabled Veterans Property Tax Debt-to-Income Ratio Exemption Act.
Ala. Code § 40-9-22— Nuclear Fuel Assemblies.
Ala. Code § 40-9-23— Corporations Organized to Establish Regional Mental Health Programs and Facilities.
Ala. Code § 40-9-24— Property Tax Relief Fund.
Ala. Code § 40-9-25— George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., Etc.
Ala. Code § 40-9-25.1— Magic Moments.
Ala. Code § 40-9-25.2— Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).
Ala. Code § 40-9-25.3— Rainbow Omega, Inc.
Ala. Code § 40-9-25.4— Farley L. Berman Foundation, Inc.
Ala. Code § 40-9-25.5— American Bowling Congress.
Ala. Code § 40-9-25.6— Christian Children Homes, Inc.
Ala. Code § 40-9-25.7— Franklin Memorial Clinic, Inc.
Ala. Code § 40-9-25.8— Birmingham Civil Rights Institute.
Ala. Code § 40-9-25.9— Bridge, Inc.
Ala. Code § 40-9-25.10— Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children’s Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services.
Ala. Code § 40-9-25.11— Little Sisters of the Poor.
Ala. Code § 40-9-25.12— Service Guild of Birmingham, Inc., Early Intervention Program.
Ala. Code § 40-9-25.13— Big Oak Ranch, Inc.
Ala. Code § 40-9-25.14— Barber Vintage Motorsports Museum.
Ala. Code § 40-9-25.15— Covington Baptist Association, Inc. - Christian Service Centers.
Ala. Code § 40-9-25.16— Food Banks.
Ala. Code § 40-9-25.17— Eagles’ Wings, Inc.
Ala. Code § 40-9-25.18— Alabama Marine Corps League.
Ala. Code § 40-9-25.19— Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.
Ala. Code § 40-9-25.20— Community Action Association of Alabama.
Ala. Code § 40-9-25.21— Lifesouth Community Blood Centers.
Ala. Code § 40-9-25.22— Southern Research Institute.
Ala. Code § 40-9-25.23— Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.m. of Alabama.
Ala. Code § 40-9-25.24
Ala. Code § 40-9-26— Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.
Ala. Code § 40-9-26.1— Birmingham Regional Paratransit Consortium, Inc.
Ala. Code § 40-9-26.2— Twg 2021 Birmingham Foundation.
Ala. Code § 40-9-26.3— Victims of Crime and Leniency, Incorporated.
Ala. Code § 40-9-27— Prescriptions for Vitamins and Supplements Exempt from Sales Taxes.
Ala. Code § 40-9-27.1— Insulin, Insulin Syringes, and Related Items Exempt.
Ala. Code § 40-9-28— Selma-Dallas County Historic Preservation Society and Valegrande Community Center.
Ala. Code § 40-9-29— Community Health Systems, Inc. and Walker Regional Medical Center.
Ala. Code § 40-9-30— Durable Medical Equipment; Exemptions from Certain Taxes.
Ala. Code § 40-9-31— Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes.
Ala. Code § 40-9-31.1— Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation; Alabama School of Healthcare Sciences Foundation.
Ala. Code § 40-9-32— Exemption of Shares in Corporations from Ad Valorem Tax.
Ala. Code § 40-9-33— Sales to a Contractor of Certain Personal Property to Be Incorporated into Realty.
Ala. Code § 40-9-34— Hudson-Alpha Institute for Biotechnology.
Ala. Code § 40-9-35— Alabama Association of Rescue Squads.
Ala. Code § 40-9-36— Volunteer Fire Departments and Fire Protection Districts.
Ala. Code § 40-9-37— Military Death Benefits.
Ala. Code § 40-9-38— Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts.
Ala. Code § 40-9-39— Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.
Ala. Code § 40-9-39.1— Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies.
Ala. Code § 40-9-39.2— Birmingham Regional Paratransit Consortium, Inc. - Exemption from State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.
Ala. Code § 40-9-39.3— Birmingham Holocaust Education Center.
Ala. Code § 40-9-39.4— Specified Community Foundation Entities. (Repealed by Act 2026-510, Effective Jan. 1, 2027)
Ala. Code § 40-9-39.41