HB226 Alabama 2025 Session

Updated Feb 22, 2026

Notable

Summary

Primary Sponsor: Danny CrawfordRepresentative
Republican
Session: 2025 Regular Session
Title: Homestead exemptions, extending to unremarried widow or widower
Summary: HB226 would extend the homestead tax exemption to the unremarried widow or widower of a decedent, for the decedent’s homestead, beginning in 2026.
What This Bill Does
It adds the unremarried widow or widower of a decedent to the list of people who can have a homestead exemption on the decedent’s home after the owner's death, provided the widow/widower's name is on the property's deed. The exemption would apply to ad valorem taxes (state and local, including county and school taxes) under the same limits that apply to other eligible homeowners. Local governments and school systems can grant or adjust such exemptions via resolutions or ordinances. The change takes effect for tax years beginning January 1, 2026, and the Department of Revenue can create implementing rules.

Who It Affects
Unremarried widows or widowers of a decedent whose homestead is exempt, who would become eligible to receive the exemption on the decedent's homestead after the owner's death if their name is on the deed.
County and municipal governments, and school boards, which administer and potentially adjust these exemptions through local resolutions or ordinances.

Key Provisions
Extends the homestead exemption to the unremarried widow or widower of a decedent, exempting the decedent's homestead after death if the widow/widower's name is on the deed.
Remains subject to existing caps and eligibility rules for homestead exemptions (as defined in the related code sections) and applies to ad valorem taxes including those for county and school purposes.
Local taxing authorities may grant, adjust, or rescind exemptions for this new category by resolution or ordinance, following the procedural rules already in place for other exemptions.
Effective for tax years beginning on or after January 1, 2026; the Department of Revenue may adopt rules to implement the act; nonsubstantive language updates are included.

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