HB703 Alabama 2010 Session

Summary

Primary Sponsor

Ken Guin

Democrat

Session

Regular Session 2010

Title

Winston 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

HB703 would allow Winston County seniors 65 and older who have lived in their principal residence there for at least 10 years to freeze the property's assessed value for ad valorem taxes under a senior property tax appraisal.

What This Bill Does

It would create a senior property tax appraisal option for eligible Winston County taxpayers. If claimed, the property's assessed value would be frozen at the prior year's level for ad valorem tax purposes. The freeze applies to the assessed value, but the homeowner would still be subject to any applicable homestead exemptions and changes in the millage rate. Improvements added to the property after claiming would not qualify for the freeze, and the rules would be set by the Alabama Department of Revenue; a constitutional amendment election would be held to approve the change.

Who It Affects

• Elderly Winston County residents (age 65+) who have used the same home as their principal residence for at least 10 years: eligible to apply for the senior property tax appraisal and may have their assessed value frozen.
• Winston County homeowners who do not meet these age or residency requirements: not eligible for the senior property tax appraisal.
• Homeowners who add improvements to their property after claiming the senior property tax appraisal: not eligible for the frozen value for those additions.
• Alabama Department of Revenue: would create rules to implement and administer the program.

Key Provisions

• Eligibility: a taxpayer must be 65 or older and have had the property assessed ad valorem taxes as a principal residence in Winston County for at least 10 years prior to claiming.
• Freeze mechanism: if eligible, the senior property tax appraisal freezes the property's assessed value for the year prior to the claim.
• Limitations: the freeze does not apply to additions after the claim, and the taxpayer remains subject to homestead exemptions and any millage rate changes.
• Administration and election: the Alabama Department of Revenue will implement the rules, and voters will decide the amendment in an election under the state's constitution and election laws.

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

Subjects

Winston County