HB573 Alabama 2026 Session

Summary

Primary Sponsor

Thomas JacksonRepresentative

Democrat

Session

2026 Regular Session

Title

Perry County; senior property tax exemption, authorized; constitutional amendment

Summary

A constitutional amendment in Perry County would let residents 65 and older qualify for a senior property tax exemption on their primary residence, freezing its assessed value.

What This Bill Does

If approved, a qualifying Perry County homeowner who owns and occupies a single-family home as their principal residence for at least five years could receive a senior property tax exemption on real property in the county. The exemption would freeze the assessed value for the year before it is claimed and would continue as long as the home remains the owner's principal residence; the owner could still receive the homestead and other exemptions. Additions to the home after claiming the exemption would be added to the property's value and taxed based on the increased value after the exemption; the exemption would first be claimable for value as of Oct 1, 2026, starting Oct 1, 2027; applications must be filed in writing with the Perry County Revenue Commissioner between Oct 1 and Dec 31.

Who It Affects

• Senior homeowners aged 65+ in Perry County who own and occupy a single-family home as their principal residence may qualify for the exemption.
• Homeowners who add improvements after claiming the exemption will have those additions added to the assessed value and taxed after the exemption.
• Perry County Revenue Commissioner and local tax officials who administer the exemption and handle written applications.

Key Provisions

• Creates a constitutional amendment to authorize a senior property tax exemption for Perry County residents aged 65 or older who own and occupy a single-family home as their principal residence.
• Eligibility: the home must be in Perry County, owned by the claimant, and used as the principal residence for at least five years prior to the tax year.
• Effect: freezes the property's assessed value for the year immediately prior to claiming the exemption.
• Continuing eligibility and interactions: exemption lasts as long as the home remains the principal residence; the owner may still claim homestead and other exemptions; millage rates can change; additions after claiming are added to the assessed value and taxed based on post-exemption increase.
• Timing and filing: the exemption may be claimed beginning Oct 1, 2027, for the value as of Oct 1, 2026; claims must be filed in writing with the Perry County Revenue Commissioner between Oct 1 and Dec 31.
• Constitutional and election process: upon ratification, the Code Commissioner will place the amendment in the constitution and may perform nonsubstantive revisions; an election will determine approval, with a ballot description and Yes/No options; it becomes valid if approved by a majority of voters.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Apr 3, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Perry County