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Brownfield Development Tax Abatements (Alabama)

Eligibility 
Commercial
Construction
Industrial
Savings Category 
Fuel Cells
Photovoltaics
Program Info
State 
Alabama
Program Type 
Corporate Tax Incentive
Property Tax Incentive
Sales Tax Incentive

The Brownfield Development Tax Abatements gives cities and counties the ability to abate, non-educational city and county sales and use taxes, non-educational state, city and county property taxes – up to 20 years, and mortgage and recording taxes. The brownfield development property must equal the lesser of 30 percent of the original cost of the property as remediated or $2,000,000 for companies expanding facilities. For new businesses, there is no such requirement. The property must be in the Alabama Department of Environmental Management's voluntary cleanup program to qualify for Brownfield abatements.