HB35 Alabama 2022 Session

Updated Feb 26, 2026

High Interest

Summary

Primary Sponsor: Danny CrawfordRepresentative
Republican
Session: Regular Session 2022
Title: Limestone Co., ad valorem taxes, senior property tax appraisal, person 65 or older, valuation frozen under certain conditions, const. amend.
Summary: HB35 would amend the Alabama Constitution to let Limestone County seniors 65 and older freeze the assessed value of their single-family, owner-occupied main home for ad valorem taxes, if they have lived there at least five years before claiming.
What This Bill Does
It creates a senior property tax exemption for eligible residents in Limestone County, freezing the property's assessed value for the year before the exemption is first claimed. The exemption continues as long as the person uses the property as their principal residence. They may still receive the homestead and other exemptions, and changes to millage rates can still affect them; additions to the property after claiming the exemption would be taxed based on the increased value. The Department of Revenue would adopt rules to implement the amendment.

Who It Affects
Seniors aged 65 or older who own and occupy a single-family, owner-occupied home in Limestone County and have used it as their principal residence for at least five years prior to claiming the exemption; they would have the property's assessed value frozen for the year before they first claim the exemption and would maintain eligibility as long as they continue to live there.
Other Limestone County homeowners and the local tax system, who would continue under existing rules for homestead and other exemptions; they would still be subject to millage rate changes, and additions to qualifying homes after claiming the exemption would be taxed based on the increased value—i.e., changes apply only to eligible seniors, while non-eligible properties follow standard rules.

Key Provisions
Eligibility: 65+; real property in Limestone County; single-family owner-occupied; principal residence for at least five years before first year of exemption.
Tax freeze: Assessed value is frozen for the year immediately prior to the first claim of the senior exemption and remains in effect while the property remains the principal residence.
Continuing eligibility and other exemptions: The owner may still claim the homestead exemption and other exemptions; the property remains subject to millage rate changes.
Post-exemption additions: Additions to the property after claiming the exemption are added to the assessed value and taxed based on the increased value after the exemption.
Administration: Department of Revenue can adopt rules to implement the amendment.
Election and amendment process: The amendment would be voted on in the first primary election of 2022.

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