HB689 Alabama 2010 Session

Summary

Primary Sponsor

Tommy Sherer

Democrat

Co-Sponsor

Ken Guin

Session

Regular Session 2010

Title

Walker Co., ad valorem tax, senior property tax appraisal, taxpayers 65 and older, assessed value of property frozen for principal residences of 10 years or more, const. amend.

Summary

In Walker County, the bill would let certain seniors freeze their home's assessed value for property taxes by claiming a senior property tax appraisal on their principal residence, if they meet age and residency requirements.

What This Bill Does

It would allow a qualified taxpayer to claim a senior property tax appraisal on ad valorem taxes. To be eligible, the person must be 65 or older for the tax year and have owned and used a principal residence in Walker County for at least 10 years prior to the year they claim. The senior appraisal would freeze the property's assessed value for the year before the claim, while the property remains subject to any applicable homestead exemption and current millage rates; additions to the property after claiming would not be eligible. The Alabama Department of Revenue would create the rules to implement and administer this change. The amendment would be decided by a voter election in Walker County.

Who It Affects

• Qualified taxpayers in Walker County who are 65 or older and have lived in their principal residence in the county for at least 10 years, allowing them to freeze their property's assessed value for ad valorem taxes.
• Other residents of Walker County who do not meet the eligibility requirements (or who add to the property after claiming the senior appraisal) would not receive the freeze and would continue under the existing property tax rules.

Key Provisions

• Eligibility: 65 years or older for the tax year and must have had a principal residence in Walker County for at least 10 years prior to claiming.
• Tax freeze: The senior property tax appraisal freezes the assessed value for the year prior to the claim; additions to the property after claiming are ineligible; homeowners still face applicable homestead exemptions and any changes in millage rates.
• Administration: The Alabama Department of Revenue will promulgate rules necessary to implement and administer the amendment.
• Election and description: Requires a voter election to approve the constitutional amendment, with a specific ballot description for the measure.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Walker County