MONTGOMERY — By a 95-0 vote, the Alabama House on Tuesday gave its approval to a bill by State Rep. Jack Williams (R-Vestavia) that protects the homestead exemptions of those whose homes were destroyed or severely damaged by the outburst of tornados that tore through Alabama last week. 

Homeowners who are similarly affected by future natural disasters and other calamities will also have their exemptions protected for up to two years. 

“No homeowner should suffer tax liabilities simply because their house was in the path of a monster storm or suffered damage in any natural disaster,” Williams said.  “Rather than offering those who lose their homes a helping hand, current tax law gives them a slap across the cheek, and that is simply unconscionable.” 

Under current law, a structure that is destroyed, damaged or uninhabitable as a result of natural disaster, fire or other reason loses its homestead exemption status on October 1, and property tax assessments on the land is increased significantly. 

The provisions of Williams’ bill, HB179,  allow the residential homestead exemption classification to be retained for up to two years as long as the uninhabited property is being rebuilt or restored to a livable state.  Should needed repair and construction work take longer than the two-year grace period, property owners may submit documentation to the Department of Revenue and seek an additional 24-month extension. 

An amendment dubbed the measure, which also prevents double-taxation on other single-family residences and lots that are under construction, as the “Alabama Homeowners and Storm Victims Protection Act.” 

House Speaker Mike Hubbard applauded Rep. Williams for proposing such common sense legislation that will directly benefit storm victims.  

“No one should be penalized because they’ve been displaced by a natural disaster,” Speaker Hubbard said. “Our state has come together in unprecedented fashion to help our fellow Alabamians in need in the wake of the tornadoes. We will continually look for ways make life a little easier for the victims of this terrible tragedy. We can never replace what was lost, but we can ensure that victims do not suffer further loss.”  

The bill now goes to the Senate for consideration.