Poverty exemption extends to Birmingham

By Kevin Elliott

Originally penned as Senate Bill 1234, an amendment to the state’s law regarding poverty exemptions for local property taxes, was amended last year and executed at the local level on Monday, March 8, by the Birmingham City Commission.

Under the state’s general property tax law, owners of principal residences can file a claim seeking a poverty exemption for some or all of the property taxes due. Claims must be filed with the local supervisor or board of review. Under the amended law, a principal residence that was exempt in 2019 or 2020, or both, would remain exempt in 2021, 2022 and 2023 without subsequent reapplication as long as the eligible person’s ownership and occupancy were unchanged.

Birmingham Deputy Treasurer Jack Todd said the city does provide hardship applications for residents; however, he said the change has no fiscal impact on the city.

“The city averages less than 10 applications per year and most of the applications are recurring,” he said.

The changes do require the city to adopt a resolution with appropriate changes to its policy to comply with the new law.

Commissioners unanimously passed the resolution