Alabama Constitution Section 91 - Exemption from taxation of state, county, municipal, cemetery and certain religious, educational and charitable property.
Alabama Constitution – Section 91 deals with tax exemptions for certain types of property. Here's a clear explanation:
📜 Text of Section 91:
“The property of the state, counties, and municipalities and to cemeteries, and all property devoted exclusively to religious worship, to educational and charitable purposes, shall be exempt from taxation.”
🔍 What It Means:
Section 91 exempts specific categories of property from being taxed. These include:
Government-Owned Property:
Property owned by the State of Alabama, counties, and cities/towns.
Cemeteries:
Land designated for cemetery use is exempt.
Religious Property:
Property used exclusively for religious worship (like churches or temples).
Educational Property:
Property used entirely for educational purposes, such as schools, colleges, or universities.
Charitable Property:
Property used solely for charitable activities, like shelters, food banks, etc.
⚖️ Purpose:
The intent is to support public services, religion, education, and charity by not burdening them with taxes, recognizing their beneficial role in society.
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