Local land bank authorities; tax sale properties acquisitions; tax exemption for acquired properties; tax revenue allocation; conveyance to state and local governments under certain circumstances; creation of local land bank authorities authorized under certain conditions
Motor vehicles; salvage certificate of title requirements, revised
Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.
Income tax, exemption for taxable retirement income increased
Vaccines; private schools and church schools required to accept religious exemptions to vaccine requirements, penalties provided
Income tax, optional standard deduction increased, adjusted gross income range allowed for maximum dependent exemption increased
Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal
Taxation, to increase the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation
Digital assets, prohibits the state from certain actions related to digital assets and exempts certain actions from classification as a security or money transfer
Local redevelopment authorities, transient occupancy taxes use as payment in lieu of tax authorized, reporting