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2024 Op. Ala. Att'y Gen. 1 (2023-2024)

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STATE OF ALABAMA
OFFICE OF THE ATTORNEY GENERAL

STEVE MARSHALL
ATTORNEY GENERAL

2024-001
501 WASHINGTON AVENUE
P.O. BOX 300152
MONTGOMERY, AL 36130-0152
(334) 242-7300
AL BAMAAG.GOV

October 4, 2023
Honorable Sheila G. Moore
Winston County Judge of Probate
Post Office Box 27
Double Springs, Alabama 35553

Treasurer  -   Probate
Homestead Exemptions
County

Judges  -
- Winston

Section 43-8-116 of the Code of
Alabama required the State Treasurer
to adjust and publish homestead
exemption values on July 1, 2017
and every three years thereafter.
The adjusted homestead exemption
published on July 1, 2023 can be
claimed on or after April 1, 2024.

Dear Judge Moore:

This opinion of the Attorney General is issued in response to your
request.
QUESTION
If the State Treasurer adjusts exemption
values on July 1, 2023, when can the adjusted
values be claimed?
FACTS AND ANALYSIS
Section 43-8-116 of the Code of Alabama addresses state
adjustments to exemption values, stating as follows:

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