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

HB 485 proposes a constitutional amendment for Clarke County to allow residents aged 65+ to claim a senior property tax exemption on their primary residence. To qualify, individuals must own a single-family home as their principal residence for at least five years, and the exemption freezes the property’s assessed value as of October 1, 2026, for future tax calculations. Claimants must apply in writing with the Clarke County Revenue Commissioner between October 1 and December 31, 2027, and must continue living in the home to maintain the exemption. The exemption does not affect homestead exemptions, millage rate changes, or taxes on property additions after claiming it. This amendment requires voter approval through a statewide election under Alabama’s constitutional process.