House Bill 210 Alabama 2026 Session

Summary

Primary Sponsor

Bryan BrinyarkRepresentative

Republican

Session

2026 Regular Session

Title

Fayette County; senior property tax exemption authorized, constitutional amendment

Summary

A Fayette County constitutional amendment would allow 65+ homeowners who own and occupy a single-family home to claim a senior property tax exemption starting in 2027, with the property's assessed value frozen for the year before the first claim.

What This Bill Does

If passed, eligible seniors could apply for a senior property tax exemption on their Fayette County real property. The exemption would freeze the property's assessed value for the tax year prior to the first claim. It would continue as long as the owner keeps the home as their principal residence and remains eligible for homestead and other exemptions; additions after claiming the exemption would be taxed based on the increased assessed value.

Who It Affects

• Senior homeowners aged 65 or older who own and live in a single-family home in Fayette County and meet a 5-year residency requirement (they could qualify for the exemption).
• Fayette County Revenue Commissioner and county tax staff who would process applications, maintain records, and apply the exemption starting in 2027.

Key Provisions

• Eligibility: age 65 or older, owns real property in Fayette County, property is single-family owner-occupied, and used as the principal residence for at least five years prior to first claim.
• Exemption mechanics: freeze the assessed value for the tax year immediately prior to the first claim; the owner may still claim homestead and other exemptions; millage rate changes apply to the property as usual; additions after claiming are taxed based on their increased assessed value.
• Duration: exemption remains as long as the property remains the owner's principal residence and the eligibility criteria are met.
• Claim process and timing: the exemption may be claimed beginning October 1, 2027; must be requested in writing with the Fayette County Revenue Commissioner between October 1 and December 31.
• Constitutional framework: this is a proposed amendment to the Alabama Constitution (2022 version) and would take effect if approved by voters in a required election.

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

Subjects

Fayette County