Fayette County; senior property tax exemption authorized, constitutional amendment

SB 212 proposes a constitutional amendment for Fayette County, Alabama, to allow residents aged 65 or older who own and live in their primary single-family home for at least five years to claim a property tax exemption. The exemption would freeze the property’s assessed value from the year before claiming it, reducing annual tax bills. To qualify, seniors must submit a written application to Fayette County’s Revenue Commissioner between October 1 and December 31, 2027, and maintain the home as their primary residence. The amendment requires voter approval to take effect and does not affect millage rates or other exemptions.