Walker County; senior property tax exemption authorized; constitutional amendment

HB 209 proposes a constitutional amendment to allow Walker County residents aged 65+ to claim a property tax exemption on their primary residence. The exemption freezes the property's assessed value from the year before claiming it, applies only to single-family homes owned for at least five years, and requires written application between October 1-December 31, 2027. Homeowners must continue using the property as their primary residence to maintain the exemption, though millage rate changes and other exemptions remain unaffected. This amendment requires voter approval to become part of Alabama's constitution.