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.
HB 460 proposes a constitutional amendment to allow Henry County residents aged 65 or older to freeze their property tax assessment value on qualifying primary residences. To qualify, seniors must own a single-family home as their main residence for at least 10 years prior to claiming the freeze, and must submit a written request to the county revenue commissioner between October 1 and December 31, 2027. The freeze locks the property’s assessed value at its prior year level, but does not affect homestead exemptions, future property additions, or millage rate changes. This amendment requires voter approval to become part of Alabama’s constitution.
HB 488 proposes a constitutional amendment for Chilton County to allow residents aged 65 or older who own single-family homes as their primary residence to claim a property tax exemption. The exemption freezes the property’s tax value at its 2026 assessment level (effective October 2027) for eligible homeowners who have lived in the home as their primary residence for at least five years. It requires written application to the county revenue commissioner by December 31, 2027, and does not affect homestead exemptions or millage rate changes. This amendment must be approved by Chilton County voters to become part of Alabama’s constitution.
This bill increases the income threshold for Alabama's homestead property tax exemption from $12,000 to $16,000 annually for eligible homeowners aged 65+ or those retired due to permanent disability or blindness. It also extends this exemption to unremarried widows or widowers of qualifying individuals, provided their annual income does not exceed $150,000. The exemption applies to property valued at up to $5,000 in assessed value or 160 acres, subject to standard requirements like deed ownership. These changes directly affect homeowners meeting the new income criteria or surviving spouses of those who previously qualified.
HB 498 defines specific public nuisances in Prichard, Alabama, including overgrown weeds (that pose fire hazards or are noxious), abandoned debris (like trash or tires), and inoperable vehicles visible on private property for 30+ days. The bill requires property owners to abate these issues within 10 days (with possible 28-day extensions) after receiving written notice from the city. If unresolved, the city can remove the nuisance and add the costs to the property owner’s next property tax bill, creating a lien. Owners can appeal the city’s determination to an administrative official or, if needed, to Mobile County Circuit Court.
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.
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.
HB 421 proposes a constitutional amendment for Lawrence County that would allow residents aged 65 or older to freeze their property tax assessed value on their primary residence. To qualify, individuals must own the home as their principal residence for at least five years and claim the exemption in writing with the county revenue commissioner between October 1 and December 31, starting October 1, 2027. The exemption freezes the property’s assessed value at the prior year’s level but does not affect homestead exemptions, millage rate changes, or taxes on future property additions. This amendment requires voter approval to become part of Alabama’s constitution.
HB 313 is a proposed constitutional amendment for Blount County, Alabama, that would allow residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must have owned and lived in a single-family home as their main residence for at least five years prior to claiming the exemption, which would freeze the property's assessed value as of October 1, 2026. The exemption requires written application to the county revenue commissioner between October 1 and December 31, 2027, and does not affect homestead exemptions or millage rate changes. This amendment must be approved by voters in a future election to become part of Alabama's constitution.
HB 142 would allow Class 2 municipalities in Alabama to include up to 50% of their total equalized taxable property value in tax increment districts, instead of the current 10% limit. This change aligns Class 2 cities with the existing 50% cap already permitted for Class 3 municipalities. Tax increment districts are tools for funding economic development projects by using increased property tax revenue from designated areas. The bill specifically amends Section 11-99-4 of Alabama law to adjust this property value threshold for Class 2 municipalities. This policy change directly affects Class 2 cities seeking to expand economic development funding through tax increment financing.
