HB64 Alabama 2026 Session

Summary

Primary Sponsor

Jamie KielRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB64 would amend the Alabama Constitution to let Colbert County seniors 65 and older qualify for a senior property tax exemption on their primary residence, under certain conditions.

What This Bill Does

It authorizes a senior property tax exemption for real property in Colbert County owned by a person 65 years of age or older, if the property is a single-family, owner-occupied home used as the principal residence for at least five years before the first claim. The exemption freezes the property's assessed value for the year immediately prior to when the exemption is first claimed. The exemption would continue as long as the homeowner keeps the property as their principal residence and remains eligible for homestead and other exemptions, while the property remains subject to millage rate changes; additions to the property after claiming the exemption would be taxed based on the increased assessed value. The exemption could be claimed beginning October 1, 2027 for the property value as of October 1, 2026, and the claim must be filed in writing with the Colbert County Revenue Commissioner between October 1 and December 31.

Who It Affects

• Seniors 65 years of age or older who own and occupy a single-family home in Colbert County and use it as their principal residence (for at least five years prior to claiming).
• Colbert County government and its Revenue Commissioner/tax office, which would administer the exemption, process written claims between October 1 and December 31, and maintain records.

Key Provisions

• Eligibility: age 65+, owns Colbert County real property, property is single-family owner-occupied, and used as principal residence for at least five years prior to first claim.
• Benefit: ad valorem tax exemption for the property and a freeze of the assessed value for the year before claiming.
• Duration: exemption continues while the property remains the principal residence and the owner remains eligible for homestead/other exemptions; millage rates can still change and additions after exemption are taxed based on increased value.
• Timing: first claim allowed October 1, 2027 for the value as of October 1, 2026; claim must be filed in writing between October 1 and December 31 with the Colbert County Revenue Commissioner.
• Administration: if the amendment is ratified, the Code Commissioner will place it in the constitution and may make nonsubstantive revisions.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Colbert County