SB82 Alabama 2010 Session

Summary

Primary Sponsor

Paul Sanford

Republican

Session

Regular Session 2010

Title

Madison Co., taxpayers 65 and older, ad valorem tax discount authorized for principal residences of 10 years or more, const. amend.

Summary

SB82 would allow Madison County seniors 65 and older who have lived in their home as their principal residence for at least 10 years to receive a discount on their ad valorem taxes for that home.

What This Bill Does

If passed, the bill would let a qualified Madison County taxpayer claim a senior discount on their ad valorem taxes for their principal residence. Eligibility requires being at least 65 years old and having maintained the property as the primary residence for at least 10 years prior to claiming. The discount equals the difference between the taxes that would normally be due and the taxes due on October 1 of the year before the discount is claimed, and it would be claimed in the same way as a homestead exemption; the Alabama Department of Revenue would create rules to implement it.

Who It Affects

• Madison County residents who are age 65 or older and have owned and used their home as their principal residence for at least 10 years, who would be eligible to receive a reduction in ad valorem taxes.
• Property owners in Madison County who meet the age and residency requirements and would see a lower ad valorem tax bill on their principal residence as a result of the discount.

Key Provisions

• Eligibility: a qualified taxpayer must be 65 or older for the tax year and must have maintained the property as their principal residence for at least 10 years prior to claiming.
• Discount amount and timing: the senior discount equals the difference between the ad valorem taxes otherwise due and the ad valorem taxes due on October 1 of the year preceding the year the discount is claimed; claimed similarly to a homestead exemption.
• Administration: the Alabama Department of Revenue will promulgate rules necessary to implement and administer the discount.
• Election process: the amendment requires a statewide election per constitutional procedures, with specific ballot language clarifying the proposal for Madison County.

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

Subjects

Madison County