This bill proposes adding a constitutional amendment to allow Perry County residents aged 65 or older to claim a senior property tax exemption on their primary homes. The exemption would freeze the assessed value of the property for tax purposes, protecting owners from future property value increases while they continue to live there. To qualify, homeowners must have lived in the property as their main residence for at least five years before the tax year they first claim the exemption, and they must apply in writing between October 1 and December 31. The exemption applies only to single-family owner-occupied homes and does not prevent the property from being subject to regular millage rate changes or taxes on any new additions made after claiming the exemption.
This bill proposes a renewal process for Wilcox County, Alabama, to replace an expiring ad valorem tax that will end in 2027. The legislation authorizes the county commission to increase the local property tax rate by nine mills, raising the total from 10 mills to 19 mills, with the increase taking effect when the current tax expires. The additional tax revenue would be split between county general purposes and public schools, with two mills going to the county and seven mills to the school board. However, this tax increase requires voter approval at a future election before it can be implemented. The bill becomes effective on June 1, 2026, allowing time for the renewal process to be completed.
This bill proposes a constitutional amendment to allow seniors in Wilcox County, Alabama, to receive a property tax exemption on their primary residences. The measure would freeze the assessed value of qualifying homes for tax purposes, protecting owners from future increases in property values. To qualify, homeowners must be at least 65 years old and have lived in the property as their main home for at least five years before claiming the exemption. The exemption can be claimed starting in 2027 and applies only to the original property value, meaning any additions or improvements made after claiming the exemption would still be taxed. This change would require voter approval in a special election before it becomes law.
This bill proposes a constitutional amendment to allow Chambers County, Alabama to collect a two-mill property tax specifically to fund volunteer fire departments. Property owners in areas served by paid municipal fire departments can opt out of the tax if their local government chooses to do so. The collected funds would be distributed to volunteer fire associations based on the area they serve and can only be used for equipment, supplies, and operational costs, not for paying salaries or administrative expenses. The amendment would be voted on by voters in a statewide election scheduled for November 2026.
This bill proposes a constitutional amendment to allow Madison County residents aged 65 or older to claim a senior property tax exemption on their primary homes. The exemption would freeze the assessed value of the property at the rate before the exemption is claimed, protecting owners from future property value increases while still applying any new millage rates to the frozen value. To qualify, homeowners must have lived in the property as their main residence for at least five years before applying, and they must submit a written request to the county revenue commissioner between October 1 and December 31. The exemption can be claimed starting October 1, 2027, and would continue as long as the property remains the owner's primary residence. This change would require voter approval through a special election to amend the state constitution.
This bill proposes a constitutional amendment to allow Henry County to collect a temporary property tax to fund public school projects in the city of Headland. The tax would apply only to taxable property located south of Sandy Creek and would be set at a rate of three mills per dollar of assessed value. Revenue from the tax would be restricted exclusively to public school purposes for Headland projects and would be collected from October 1, 2027, through September 30, 2034. The amendment requires voter approval through a special election before it can take effect.
This bill proposes a constitutional amendment to allow Chambers County, Alabama to levy a property tax specifically to support volunteer fire departments. The tax would apply to all real property in the county except in areas where paid fire departments already provide services, which can opt out by passing a local resolution. Collected funds would be distributed to volunteer fire associations based on the area they serve and could only be used for equipment, facilities, training, and operational costs, not salaries or administrative expenses. The amendment would be voted on by voters in a special election scheduled for November 2026.
This bill authorizes Choctaw County commissioners to raise property taxes by up to five mills to fund road and bridge improvements. The tax increase would apply for a maximum of five years and must be approved by a majority of voters in the county at an upcoming election. The bill also allows the county to take on debt to finance specific infrastructure projects using the tax revenue.
This bill proposes a constitutional amendment to allow Monroe County residents aged 65 and older to claim a senior property tax exemption on their primary single-family home. The exemption would freeze the property's assessed value at the level from the year before the exemption begins, protecting owners from future property value increases while still allowing taxes to rise if the home is expanded or improved. To qualify, homeowners must have lived in the property as their main residence for at least five years before applying, and the exemption can be claimed starting October 1, 2027. The measure requires voter approval through an election before it becomes law, and it would not affect existing homestead exemptions or changes to local tax rates.
This bill proposes a constitutional amendment to allow Covington County residents aged 65 or older to claim a property tax exemption on their primary home. To qualify, homeowners must have owned and lived in the home as their principal residence for at least five years before applying. The exemption freezes the property's assessed value at the 2026 level (for claims starting October 2027), preventing tax increases due to rising home values, though local tax rate changes still apply. Homeowners must submit a written application to the county revenue commissioner between October 1 and December 31, 2027, to activate the exemption.
