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us-al/statute/title-40/chapter-9/article-1 — General Provisions · Axiom
Axiom
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Alabama
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Statutes
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Title 40
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§ chapter-9
General Provisions
84 sections
40-9-1
Exemption of Persons and Property from Ad Valorem Taxation
40-9-1.1
Stringfellow Memorial Hospital
40-9-1.2
Alabama Eye Bank
40-9-2
Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties
40-9-3
Peanuts and Pecans Stored in Licensed Warehouses
40-9-4
Products or Materials Used in Textile Manufacture
40-9-5
Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products
40-9-6
Personal Property Stored for Shipment Outside of State
40-9-7
Personal Property Held by Warehouseman for Distribution
40-9-8
Artesian Wells Leased to Municipalities
40-9-9
Y.m.c.a
40-9-10
Y.w.c.a
40-9-11
Y.w.c.o
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
40-9-12.1
United Appeal Fund Organizations and Supported Charities
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
40-9-14
Property Used for Public Purposes
40-9-14.1
Certificates of Exemption to Governmental Entities, Contractors, Etc., for Certain Tax Exempt Projects
40-9-14.2
Airport Authorities
40-9-14.3
Certificates of Exemption to Statutorily Exempt Entities for Certain Tax Exempt Projects
40-9-15
Alabama State Fair and Exhibit Association
40-9-16
Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection with College or University
40-9-17
Property Owned and Used or Held by Colleges for Certain Purposes
40-9-18
Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc
40-9-19
Homesteads
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
40-9-20
Certain Homes Owned by Veterans or Their Widows
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
40-9-21.1
Verification of Eligibility by Mail for Certain Persons. (Amended by Act 2026-598)
40-9-21.2
Falsely Claiming Homestead Exemption
40-9-21.3
Exemption from Homestead Ad Valorem Taxes for Certain Disabled Veterans; Tentative Certificate of Permanent and Total Disability
40-9-22
Nuclear Fuel Assemblies
40-9-23
Corporations Organized to Establish Regional Mental Health Programs and Facilities
40-9-24
Property Tax Relief Fund
40-9-25
George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., Etc
40-9-25.1
Magic Moments
40-9-25.2
Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways)
40-9-25.3
Rainbow Omega, Inc
40-9-25.4
Farley L. Berman Foundation, Inc
40-9-25.5
American Bowling Congress
40-9-25.6
Christian Children Homes, Inc
40-9-25.7
Franklin Memorial Clinic, Inc
40-9-25.8
Birmingham Civil Rights Institute
40-9-25.9
Bridge, Inc
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
40-9-25.11
Little Sisters of the Poor
40-9-25.12
Service Guild of Birmingham, Inc., Early Intervention Program
40-9-25.13
Big Oak Ranch, Inc
40-9-25.14
Barber Vintage Motorsports Museum
40-9-25.15
Covington Baptist Association, Inc. - Christian Service Centers
40-9-25.16
Food Banks
40-9-25.17
Eagles’ Wings, Inc
40-9-25.18
Alabama Marine Corps League
40-9-25.19
Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation
40-9-25.20
Community Action Association of Alabama
40-9-25.21
Lifesouth Community Blood Centers
40-9-25.22
Southern Research Institute
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
40-9-25.24
Title 40-9-25.24
40-9-25.25
Title 40-9-25.25
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
40-9-26.1
Birmingham Regional Paratransit Consortium, Inc
40-9-26.2
Twg 2021 Birmingham Foundation
40-9-26.3
Victims of Crime and Leniency, Incorporated
40-9-27
Prescriptions for Vitamins and Supplements Exempt from Sales Taxes
40-9-27.1
Insulin, Insulin Syringes, and Related Items Exempt
40-9-28
Selma-Dallas County Historic Preservation Society and Valegrande Community Center
40-9-29
Community Health Systems, Inc. and Walker Regional Medical Center
40-9-30
Durable Medical Equipment; Exemptions from Certain Taxes
40-9-31
Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes
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
40-9-32
Exemption of Shares in Corporations from Ad Valorem Tax
40-9-33
Sales to a Contractor of Certain Personal Property to Be Incorporated into Realty
40-9-34
Hudson-Alpha Institute for Biotechnology
40-9-35
Alabama Association of Rescue Squads
40-9-36
Volunteer Fire Departments and Fire Protection Districts
40-9-37
Military Death Benefits
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
40-9-39
Food Pantries in Talladega County Which Distribute Food for Charitable Purposes
40-9-39.1
Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies
40-9-39.2
Birmingham Regional Paratransit Consortium, Inc. - Exemption from State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees
40-9-39.3
Birmingham Holocaust Education Center
40-9-39.4
Specified Community Foundation Entities. (Repealed by Act 2026-510, Effective Jan. 1, 2027)
40-9-39.5
Title 40-9-39.5
