HB590 Alabama 2021 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Co-Sponsors

Jim CarnsMerika ColemanDickie DrakeAllen FarleyDanny GarrettJuandalynn GivanRolanda HollisNeil RaffertyJohn W. RogersRod ScottAllen TreadawayDavid Wheeler

Session

Regular Session 2021

Title

Jefferson Co., ad valorem taxes, senior property tax appraisal, person 70 or older, valuation frozen under certain conditions, const. amend.

Summary

Allows Jefferson County seniors 65+ to qualify for a senior property tax exemption on their primary residence, with the property's assessed value frozen for the year before the claim.

What This Bill Does

If passed, a qualifying senior can claim an exemption on a single-family, owner-occupied home used as their principal residence for at least five years before claiming. The exemption freezes the property's assessed value for the year prior to the first claim and remains in effect as long as the home is still the owner's principal residence. The homeowner would still be eligible for homestead and other exemptions, and millage rate changes would still apply; any new additions to the property after claiming would be taxed based on the increases in value after the claim. The Department of Revenue would adopt rules to implement the amendment, and an election would be held to approve or reject the constitutional change.

Who It Affects

• Group 1: Seniors age 65 or older who own and occupy a single-family home in Jefferson County as their principal residence for at least five years prior to first claiming the exemption, who would be eligible for the exemption and have the property value frozen.
• Group 2: Other Jefferson County homeowners (under 65 or not meeting the five-year residency requirement) who would not be eligible for the senior exemption and would continue under existing tax rules.

Key Provisions

• Eligibility: 65+, owns and occupies a single-family, owner-occupied home in Jefferson County, used as principal residence for at least five years prior to first claim.
• Value freeze: the assessed value is frozen for the year immediately prior to claiming the exemption and remains in effect while the residence continues to be the principal home.
• Continuity: the homeowner remains eligible for the senior exemption as long as they continue to use the property as their principal residence; they may still claim homestead and other exemptions.
• Tax treatment of additions: additions after the claim are added to assessed value and taxed based on the increase after the claim.
• Administration: the Department of Revenue may adopt rules to implement the act.
• Election: a county-wide election is required to approve the constitutional amendment, with the ballot describing the measure.

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