House Bill 209 Alabama 2026 Session

Summary

Primary Sponsor

Greg BarnesRepresentative

Republican

Session

2026 Regular Session

Title

Walker County; senior property tax exemption authorized; constitutional amendment

Summary

HB209 would authorize a Walker County senior property tax exemption for qualifying 65+ homeowners who own and occupy a single-family home, with a freeze on assessed value for the year before the exemption begins.

What This Bill Does

It would allow 65+ individuals who own and live in their single-family home in Walker County to claim a senior property tax exemption on that property under certain conditions. The exemption would freeze the property's assessed value for the year before the exemption starts and would continue as long as the home remains the owner's principal residence. The owner would still be eligible for homestead and other exemptions, and millage rate changes would still apply; additions to the property after claiming would be taxed based on the increased assessed value. The exemption could be first claimed starting October 1, 2027, by submitting a written application to the Walker County Revenue Commissioner between October 1 and December 31.

Who It Affects

• Senior homeowners aged 65 or older who own and occupy a single-family home in Walker County, meeting the residency requirement, and who would receive a tax exemption that freezes value for the pre-exemption year.
• Walker County Revenue Commissioner and county administration who would administer, receive applications, and apply the exemption as part of local tax administration.

Key Provisions

• Eligibility: 65+ age, real property in Walker County, single-family owner-occupied, principal residence for at least five years before first claim.
• Exemption effect: freezes assessed value for the year immediately prior to the first tax year of the exemption.
• Duration and eligibility: exemption lasts as long as the property remains the owner's principal residence; owner may still receive homestead and other exemptions.
• Tax mechanics: exemptions do not shield from millage rate changes; additions after claiming exemption are taxed based on the increase in assessed value after the exemption.
• Claim timeline: may be claimed beginning October 1, 2027; must be filed in writing with the Walker County Revenue Commissioner between October 1 and December 31.
• Administrative notes: after ratification, the Code Commissioner will place the amendment in the constitution and may make minor non-substantive revisions.

AI-generated summary using openai/gpt-5-nano on Feb 11, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Walker County