HB85 Alabama 2026 Session

Summary

Primary Sponsor

Curtis L. TravisRepresentative

Democrat

Session

2026 Regular Session

Title

Ad valorem taxes, reappraisal of Class II and Class III property every three years

Summary

HB85 would require Class II and Class III real property in Alabama to be reappraised at least every three years and to phase in any value increases over three years.

What This Bill Does

The bill changes how property is assessed for ad valorem taxes by mandating reappraisals for Class II and III property on a three-year cycle. If a reappraisal shows higher value than the prior assessment, the higher amount would be phased in evenly over the following three years. The measure amends Section 40-7-63 of the Alabama Code to implement these rules and would take effect on May 1, 2026.

Who It Affects

• Property owners with Class II or Class III real property in Alabama, because their property values and taxes could be reassessed on a three-year cycle and any increases would be phased in.
• County and local tax assessors and government authorities who administer ad valorem taxes, as they would implement the new three-year reappraisal cycle and phasing schedule.

Key Provisions

• Class II and Class III real property must be reappraised no more than every three years.
• Any increase in assessment resulting from a reappraisal must be phased in equally over the next three years.
• The act amends Section 40-7-63, Code of Alabama 1975, to implement these rules.
• The act becomes effective May 1, 2026.

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

Subjects

Taxation & Revenue