General Provisions | Midpage40-9-1Exemption of Persons and Property from Ad Valorem Taxation.40-9-1.1Stringfellow Memorial Hospital.40-9-1.2Alabama Eye Bank.40-9-2Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties.40-9-3Peanuts and Pecans Stored in Licensed Warehouses.40-9-4Products or Materials Used in Textile Manufacture.40-9-5Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.40-9-6Personal Property Stored for Shipment Outside of State.40-9-7Personal Property Held by Warehouseman for Distribution.40-9-8Artesian Wells Leased to Municipalities.40-9-9Y.m.c.a.40-9-10Y.w.c.a.40-9-11Y.w.c.o.40-9-12The 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.40-9-12.1United Appeal Fund Organizations and Supported Charities.40-9-13Volunteer Fire Departments, Alabama Society of D.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc.40-9-14Property Used for Public Purposes.40-9-14.1Certificates of Exemption to Governmental Entities, Contractors, Etc., for Certain Tax Exempt Projects.40-9-14.2Airport Authorities.40-9-14.3Certificates of Exemption to Statutorily Exempt Entities for Certain Tax Exempt Projects.40-9-15Alabama State Fair and Exhibit Association.40-9-16Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection with College or University.40-9-17Property Owned and Used or Held by Colleges for Certain Purposes.40-9-18Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.40-9-19Homesteads.40-9-19.1Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents from Ad Valorem Property Tax Increase Imposed for Public School Purposes.40-9-20Certain Homes Owned by Veterans or Their Widows.40-9-21Principal 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.40-9-21.1Verification of Eligibility by Mail for Certain Persons. (Amended by Act 2026-598)40-9-21.2Falsely Claiming Homestead Exemption.40-9-22Nuclear Fuel Assemblies.40-9-23Corporations Organized to Establish Regional Mental Health Programs and Facilities.40-9-24Property Tax Relief Fund.40-9-25George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., Etc.40-9-25.1Magic Moments.40-9-25.2Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).40-9-25.3Rainbow Omega, Inc.40-9-25.4Farley L. Berman Foundation, Inc.40-9-25.5American Bowling Congress.40-9-25.6Christian Children Homes, Inc.40-9-25.7Franklin Memorial Clinic, Inc.40-9-25.8Birmingham Civil Rights Institute.40-9-25.9Bridge, Inc.40-9-25.10Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children’s Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services.40-9-25.11Little Sisters of the Poor.40-9-25.12Service Guild of Birmingham, Inc., Early Intervention Program.40-9-25.13Big Oak Ranch, Inc.40-9-25.14Barber Vintage Motorsports Museum.40-9-25.15Covington Baptist Association, Inc. - Christian Service Centers.40-9-25.16Food Banks.40-9-25.17Eagles’ Wings, Inc.40-9-25.18Alabama Marine Corps League.40-9-25.19Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.40-9-25.20Community Action Association of Alabama.40-9-25.21Lifesouth Community Blood Centers.40-9-25.22Southern Research Institute.40-9-25.23Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.m. of Alabama.40-9-25.24Ala. Code § 40-9-25.24 (2026)40-9-26Presbyterian Apartments of Birmingham, Inc., Presbyterian Homes of Decatur, Inc., Shoals Presbyterian Apartments, Inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.40-9-26.1Birmingham Regional Paratransit Consortium, Inc.40-9-26.2Twg 2021 Birmingham Foundation.40-9-26.3Victims of Crime and Leniency, Incorporated.40-9-27Prescriptions for Vitamins and Supplements Exempt from Sales Taxes.40-9-27.1Insulin, Insulin Syringes, and Related Items Exempt.40-9-28Selma-Dallas County Historic Preservation Society and Valegrande Community Center.40-9-29Community Health Systems, Inc. and Walker Regional Medical Center.40-9-30Durable Medical Equipment; Exemptions from Certain Taxes.40-9-31Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use Taxes.40-9-31.1Alabama 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.40-9-32Exemption of Shares in Corporations from Ad Valorem Tax.40-9-34Hudson-Alpha Institute for Biotechnology.40-9-35Alabama Association of Rescue Squads.40-9-36Volunteer Fire Departments and Fire Protection Districts.40-9-37Military Death Benefits.40-9-38Alabama 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.40-9-39Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.40-9-39.2Birmingham Regional Paratransit Consortium, Inc. - Exemption from State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.40-9-39.3Birmingham Holocaust Education Center.40-9-39.4Specified Community Foundation Entities. (Repealed by Act 2026-510, Effective Jan. 1, 2027)40-9-39.5Ala. Code § 40-9-39.5 (2026)