Mobile County; senior property tax exemption, authorized; constitutional amendment

HB 308 proposes a constitutional amendment to allow Mobile County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must own a single-family, owner-occupied home used as their principal residence for at least five years before claiming the exemption. The exemption freezes the property’s assessed value from the year prior to claiming (effective October 1, 2027), while requiring annual renewal through the Mobile County Revenue Commissioner by December 31 each year. This change would directly affect Mobile County seniors meeting the age and residency criteria, but requires voter approval to become part of Alabama’s constitution.