HB399 Alabama 2010 Session

Summary

Primary Sponsor

Robert Bentley

Republican

Session

Regular Session 2010

Title

Class III residential property, ad valorem tax, annual increase prohibited if same owner for previous valuation under certain conditions, const. amend.

Summary

HB399 would amend Alabama's constitution to prevent increases in the assessed value of owner-occupied Class III residential property during reappraisal if ownership and occupancy conditions are met.

What This Bill Does

It would prohibit any increase in the new valuation over the most recent valuation for owner-occupied Class III residential property, as long as the same person (or the spouse if the owner is deceased) owns the property and there have been no building-permit-requiring changes, and the property remains owner-occupied. If a property owner believes their value has decreased, they may apply to the board of equalization for a reappraisal. The Alabama Department of Revenue would issue rules needed to implement the amendment. The amendment would become part of the Constitution only if approved by a majority of voters in an election held for that purpose.

Who It Affects

• Owners of Class III owner-occupied residential property who maintain the same ownership (or whose spouse becomes owner after the original owner's death) and have not made building-permit-requiring changes, so their assessed value would not rise at reappraisal.
• Property owners who believe their property's value has decreased and wish to seek a reappraisal by applying to the board of equalization.

Key Provisions

• Prohibits increases in the new assessed value for Class III owner-occupied residential property during reappraisal if the property is owned by the same person as the most recent valuation date, or by the owner's spouse if the owner is deceased, provided no building-permit-requiring changes have occurred and the property remains owner-occupied.
• Allows a property owner who believes their value decreased to apply to the board of equalization for a reappraisal.
• The Alabama Department of Revenue must promulgate rules necessary to implement the amendment.
• The proposed amendment would become part of the Alabama Constitution only if approved by a majority of qualified electors voting in the required election.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments