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

HB 457 proposes a constitutional amendment for Morgan County, Alabama, allowing residents aged 65 or older who own single-family homes as their primary residence for at least five years to freeze their property tax based on the home's value as of October 1, 2026. Qualifying homeowners must apply in writing with the Morgan County Revenue Commissioner between October 1 and December 31, 2027, to claim the exemption, which remains in effect as long as they continue living in the home. The exemption does not affect other tax exemptions or millage rate changes but applies only to the original property value, with new additions subject to standard taxation. This amendment requires voter approval to become law, as it modifies the state constitution.