Alabama Constitution Section 217 Property of private corporations associations and individuals to be taxed at same rate exception as to religious educational and charitable property
Here is the text and explanation for Section 217 of the Alabama Constitution:
Alabama Constitution – Section 217
Property of private corporations, associations and individuals to be taxed at same rate; exception as to religious, educational and charitable property.
"The property of private corporations, associations and individuals of this state shall forever be taxed at the same rate. But property devoted exclusively to religious, educational or charitable purposes shall be exempt from taxation."
Explanation:
Uniform Taxation:
All private corporations, associations, and individuals in Alabama must be taxed at the same rate—meaning the state cannot impose different property tax rates on similar entities just because one is a corporation and another is an individual.
Exemptions:
Property used exclusively for religious, educational, or charitable purposes is exempt from property taxes.
The exemption only applies if the property is entirely and solely used for those purposes—not partially.
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