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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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