HB742 Alabama 2010 Session

Summary

Primary Sponsor

Steve HurstRepresentative

Republican

Session

Regular Session 2010

Title

Ad valorem tax, reappraisal, Class II and Class III property, time period limited, const. amend.

Summary

This bill proposes a constitutional amendment to limit reappraisal of Class II and Class III real property in Alabama to once every four years.

What This Bill Does

If passed, the amendment would change the constitution to cap how often Class II and Class III real property can be reappraised for tax purposes. The county-by-county reappraisal process would still be conducted and supervised by the Department of Revenue, under existing law, but would not occur more than once every four years. Voters would need to approve the amendment in a statewide election for it to take effect.

Who It Affects

• Class II and Class III real property owners — their property values for tax purposes would be reassessed no more than once every four years, potentially affecting the timing of tax bills.
• Department of Revenue and county tax assessors — they would implement and oversee the four-year reappraisal cycle for these property classes.

Key Provisions

• The amendment would prohibit reappraisal of Class II and Class III real property more often than once every four years.
• The county-by-county reappraisal, supervised by the Department of Revenue under Title 40, Chapter 7, would operate within this four-year limit; the amendment would be submitted to voters for approval.

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

Subjects

Constitutional Amendments