Alabama 2026 Regular Session

Alabama Senate Bill SB255

Filed/Read First Time
7/5/26  
Introduced
2/3/26  
Refer
2/3/26  
Report Pass
2/11/26  
Refer
3/10/26  

Caption

Quiet Title Claims; requirement to show tax payments in quiet title action exempted for nonprofit entities

Summary

SB255 amends Alabama’s quiet title statutes to create an explicit exception for certain tax-exempt nonprofit entities. Under current law, a person seeking to establish title to land through a quiet title action generally must show payment of ad valorem taxes for the relevant statutory period, unless the property is exempt for religious, educational, charitable, or other exempt purposes. This bill clarifies that organizations that are exempt from ad valorem taxes do not have to satisfy the tax-payment prerequisite in order to bring a quiet title action. The bill also makes technical, nonsubstantive updates to the wording of Sections 6-6-560 and 6-6-566 of the Code of Alabama 1975 to modernize and clarify the language. It is set to take effect on October 1, 2026.

Impact

The bill would modify Alabama’s quiet title procedures by expressly allowing tax-exempt nonprofit entities to pursue quiet title claims without proving ad valorem tax payments, aligning the statute with the tax-exempt status of religious, educational, charitable, and similar organizations. It affects the evidentiary requirements for establishing prima facie or conclusive title in land disputes and would primarily benefit nonprofits that hold property but do not pay property taxes because of their exempt status.

Sentiment

The available voting history suggests strong, bipartisan support and little visible opposition: SB255 passed its recorded House of Origin votes 35-0. No committee transcript is available, but the unanimous vote indicates the bill was viewed favorably and as a relatively noncontroversial clarification of existing law rather than a major policy change.

Contention

There is little evidence of substantive contention in the available materials. The only potentially notable issue is the scope of the exemption for tax-exempt entities in quiet title cases, since the bill relaxes a procedural requirement that otherwise applies to most claimants. However, the text frames this as a targeted accommodation for nonprofits already exempt from ad valorem taxes, and the unanimous vote suggests no significant disagreement among legislators.

Companion Bills

No companion bills found.

Previously Filed As

AL SB342

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

AL SB96

Motor vehicles; salvage certificate of title requirements, revised

AL SB256

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.

AL HB388

Income tax, exemption for taxable retirement income increased

AL HB444

Vaccines; private schools and church schools required to accept religious exemptions to vaccine requirements, penalties provided

AL HB389

Income tax, optional standard deduction increased, adjusted gross income range allowed for maximum dependent exemption increased

AL SB174

Business taxes, requires annual reports from counties and municipalities, provides for causes of action, and revises the jurisdiction of the Alabama Tax Tribunal

AL HB543

Taxation, to increase the market value threshold amount for which tangible personal property is exempt from state ad valorem taxation

AL SB17

Digital assets, prohibits the state from certain actions related to digital assets and exempts certain actions from classification as a security or money transfer

AL HB407

Local redevelopment authorities, transient occupancy taxes use as payment in lieu of tax authorized, reporting

Similar Bills

CA SB29

An act to amend Section 377.

IL HB1452

QUICK-TAKE COMPENSATION

CA AB1033

An act to amend Section 1263.

MI HB5564

Civil procedure: other; regulation and licensing of earned wage access service providers; provide for. Amends sec. 4012 of 1961 PA 236 (MCL 600.4012). TIE BAR WITH: HB 5558'26

MD HB526

Civil Actions - Settlement Agreements - Payment and Release

MD HB0526

Civil Actions - Settlement Agreements - Payment and Release

OH HB569

Regards abandoned manufactured homes

OH SB435

Regards abandoned manufactured homes