Add Alabama senior homestead relief

changelog.d/8304.added.md

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+Added Alabama senior homestead property tax relief.

policyengine_us/parameters/gov/states/al/tax/property/senior_homestead_exemption/age_threshold.yaml

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+description: Alabama sets the qualifying age to this threshold under the senior homestead exemption program.
+values:
+  2025-01-01: 65
+
+metadata:
+  unit: year
+  period: year
+  label: Alabama senior homestead exemption age threshold
+  reference:
+    - title: Alabama Code Section 40-9-19(a)(2)
+      href: https://law.justia.com/codes/alabama/title-40/chapter-9/article-1/section-40-9-19/
+    - title: Alabama Department of Revenue Homestead Exemptions
+      href: https://www.revenue.alabama.gov/property-tax/homestead-exemptions/

policyengine_us/parameters/gov/states/al/tax/property/senior_homestead_exemption/state_property_tax_rate.yaml

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+description: Alabama sets the state property tax rate to this share under the senior homestead exemption program.
+values:
+  2025-01-01: 0.0065
+
+metadata:
+  unit: /1
+  period: year
+  label: Alabama senior homestead exemption state property tax rate
+  reference:
+    - title: Alabama Department of Revenue Property (Ad Valorem) Tax
+      href: https://www.revenue.alabama.gov/tax-types/property-ad-valorem-tax/
+    - title: Alabama Department of Revenue Property Tax Incentives
+      href: https://www.revenue.alabama.gov/tax-incentives/property-tax-incentives/

policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml

@@ -114,6 +114,26 @@ values:
     - wi_homestead_credit
     - wi_property_tax_credit
     - wv_homestead_excess_property_tax_credit
+  2025-01-01:
+    - al_senior_homestead_exemption
+    - az_property_tax_credit
+    - ct_property_tax_credit
+    - dc_ptc
+    - il_property_tax_credit
+    - ma_senior_circuit_breaker
+    - me_property_tax_fairness_credit
+    - mi_homestead_property_tax_credit
+    - mo_property_tax_credit
+    - mt_elderly_homeowner_or_renter_credit
+    - mt_property_tax_rebate
+    - nj_property_tax_credit
+    - nm_property_tax_rebate
+    - ny_real_property_tax_credit
+    - ok_ptc
+    - ri_property_tax_credit
+    - wi_homestead_credit
+    - wi_property_tax_credit
+    - wv_homestead_excess_property_tax_credit
 
 metadata:
   unit: list

policyengine_us/tests/policy/baseline/gov/states/al/tax/property/senior_homestead_exemption/al_senior_homestead_exemption.yaml

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+- name: Case 1, senior homeowner receives the state levy exemption.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        real_estate_taxes: 1_000
+        assessed_property_value: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AL
+  output:
+    # 100,000 assessed value * 0.0065 state levy.
+    al_senior_homestead_exemption: 650
+
+- name: Case 2, relief is capped at real estate taxes paid.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 70
+        real_estate_taxes: 500
+        assessed_property_value: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AL
+  output:
+    al_senior_homestead_exemption: 500
+
+- name: Case 3, homeowner below the age threshold receives no relief.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 64
+        real_estate_taxes: 1_000
+        assessed_property_value: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AL
+  output:
+    al_senior_homestead_exemption: 0
+
+- name: Case 4, missing assessed property value yields no modeled relief.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 70
+        real_estate_taxes: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AL
+  output:
+    al_senior_homestead_exemption: 0

policyengine_us/tests/policy/baseline/gov/states/al/tax/property/senior_homestead_exemption/al_senior_homestead_exemption_eligible.yaml

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+- name: Case 1, senior homeowner is eligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        real_estate_taxes: 1_000
+        assessed_property_value: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AL
+  output:
+    al_senior_homestead_exemption_eligible: true
+
+- name: Case 2, homeowner below the age threshold is ineligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 64
+        real_estate_taxes: 1_000
+        assessed_property_value: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AL
+  output:
+    al_senior_homestead_exemption_eligible: false
+
+- name: Case 3, senior renter is ineligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 70
+        rent: 12_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: AL
+  output:
+    al_senior_homestead_exemption_eligible: false
+
+- name: Case 4, senior homeowner outside Alabama is ineligible.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 70
+        real_estate_taxes: 1_000
+        assessed_property_value: 100_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+    households:
+      household:
+        members: [person1]
+        state_code: GA
+  output:
+    al_senior_homestead_exemption_eligible: false

policyengine_us/variables/gov/states/al/tax/property/senior_homestead_exemption/al_senior_homestead_exemption.py

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+from policyengine_us.model_api import *
+
+
+class al_senior_homestead_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Alabama senior homestead exemption"
+    unit = USD
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/alabama/title-40/chapter-9/article-1/section-40-9-19/",
+        "https://www.revenue.alabama.gov/tax-types/property-ad-valorem-tax/",
+        "https://www.revenue.alabama.gov/property-tax/homestead-exemptions/",
+    )
+    defined_for = "al_senior_homestead_exemption_eligible"
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.al.tax.property.senior_homestead_exemption
+        return min_(
+            add(tax_unit, period, ["assessed_property_value"])
+            * p.state_property_tax_rate,
+            add(tax_unit, period, ["real_estate_taxes"]),
+        )

policyengine_us/variables/gov/states/al/tax/property/senior_homestead_exemption/al_senior_homestead_exemption_eligible.py

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+from policyengine_us.model_api import *
+
+
+class al_senior_homestead_exemption_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the Alabama senior homestead exemption"
+    definition_period = YEAR
+    reference = (
+        "https://law.justia.com/codes/alabama/title-40/chapter-9/article-1/section-40-9-19/",
+        "https://www.law.cornell.edu/regulations/alabama/Ala-Admin-Code-r-810-4-1-.23",
+        "https://www.revenue.alabama.gov/property-tax/homestead-exemptions/",
+    )
+    defined_for = StateCode.AL
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.al.tax.property.senior_homestead_exemption
+        return (
+            (tax_unit("greater_age_head_spouse", period) >= p.age_threshold)
+            & (add(tax_unit, period, ["real_estate_taxes"]) > 0)
+            & ~tax_unit("rents", period)
+        )