HB219 Alabama 2020 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2020

Title

Ad valorem tax, appraisal value increase on real property for single family owner-occupied residential, limited to three percent, carry over of excess, const. amend.

Summary

HB 219 would amend the Alabama Constitution to cap annual increases in the real-property value used for ad valorem taxes on single-family owner-occupied homes at 3%, with any excess carried forward to future years.

What This Bill Does

If passed, starting with the ad valorem tax year beginning October 1, 2021 (and taxes due beginning October 1, 2022), the appraised real-property value for single-family owner-occupied homes could not increase by more than 3% for tax purposes. If an year’s increase would exceed 3%, the excess would be carried over to the next tax year and added to that year’s appraised value, with the condition that the total increase for that year (current year plus carry-over) does not exceed 3%. This change would require voter approval as a constitutional amendment.

Who It Affects

• Homeowners who own and occupy single-family residences in Alabama, as their property tax calculations would be limited by the 3% cap and potential carryovers.
• Local tax assessors and county/treeal government tax offices who administer ad valorem taxes and would implement the carryover mechanism.

Key Provisions

• Caps the annual increase in the appraised value of the real property portion for single-family owner-occupied homes at 3% for ad valorem tax purposes.
• If an increase exceeds 3%, the excess is carried over to the next tax year and added to the next year's appraised value, with the requirement that the combined current-year plus carry-over increase does not exceed 3%.
• Applies to ad valorem tax years beginning October 1, 2021 (tax years) and thereafter, with taxes due starting October 1, 2022.
• Requires approval by voters through a constitutional amendment.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Constitutional Amendments