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

HB 436 proposes a constitutional amendment to allow Cullman County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, individuals must own the home as their main residence for at least five years before claiming the exemption, which freezes the property's assessed value from the prior year. The exemption requires written application to the county revenue commissioner between October 1 and December 31, 2027, and continues as long as the home remains their primary residence. This change would take effect on October 1, 2027, pending voter approval through a local election.