HB702 Alabama 2010 Session

Summary

Primary Sponsor

Ken Guin

Democrat

Session

Regular Session 2010

Title

Tuscaloosa 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

This bill would amend the Alabama Constitution to let certain seniors in Tuscaloosa County qualify for a senior property tax appraisal that freezes their property's assessed value for the year before they claim it.

What This Bill Does

Allows eligible seniors in Tuscaloosa County (65 or older and with at least 10 years of ownership and use of their principal residence in the county) to apply for a senior property tax appraisal on their ad valorem taxes. If claimed, the property's assessed value would be frozen for the year prior to the claim, while still subject to any homestead exemption and changes in millage rates; additions to the property after claiming would not be eligible. The Alabama Department of Revenue would create the necessary rules to implement the program, and voters would need to approve the constitutional amendment for it to take effect.

Who It Affects

• Seniors aged 65 or older in Tuscaloosa County who have used a property as their principal residence for at least 10 years prior to claiming.
• Other Tuscaloosa County property owners who do not meet the eligibility criteria and would not qualify for the senior property tax appraisal; they would continue under existing tax rules.

Key Provisions

• In Tuscaloosa County, a qualified taxpayer may claim a senior property tax appraisal on ad valorem taxes.
• Eligibility requires: (1) age 65 or older in the tax year, and (2) having been assessed ad valorem taxes on a principal residence in the county for at least 10 years prior to the claim year.
• The senior property tax appraisal freezes the assessed value for the year prior to the year of the claim, with continued applicability of homestead exemptions and potential millage rate changes; additions to the property after claiming are not eligible.
• The Alabama Department of Revenue must promulgate rules necessary for implementing and administering the amendment.
• A constitutional amendment election would be held to determine whether the amendment becomes part of the Constitution.

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

Subjects

Tuscaloosa County