House Bill 308 Alabama 2026 Session

Summary

Primary Sponsor

Mark ShireyRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB308 would propose a constitutional amendment to allow Mobile County residents aged 65+ who meet ownership and residency rules to receive a senior property tax exemption on their real property.

What This Bill Does

If approved, eligible residents could claim a senior property tax exemption on their Mobile County real estate that is their primary residence and is a single-family, owner-occupied home. The exemption would freeze the property's assessed value for the year immediately before the exemption starts. The exemption lasts as long as the property remains the senior's principal residence and the senior remains eligible for other exemptions; millage rate changes could still affect taxes, and new additions to the property would be taxed based on their increased value after the exemption begins. The exemption could first be claimed starting October 1, 2027, for the property value as of October 1, 2026, and claims must be filed in writing with the Mobile County Revenue Commissioner between October 1 and December 31. If the amendment is ratified, the Code Commissioner would insert it into the constitution and may perform minor editorial updates.

Who It Affects

• 65+ Mobile County homeowners who own a single-family, owner-occupied home and have used it as their principal residence for at least five years prior to first claiming the exemption (they would receive the exemption and a freeze on assessed value).
• Mobile County tax officials and the Mobile County Revenue Commissioner (they would administer the exemption, process filings, and maintain records; tax revenues could be impacted by the exemption).

Key Provisions

• Eligible person: 65 years of age or older, owns real property in Mobile County, property is single-family owner-occupied, and used as the principal residence for at least five years prior to first claiming the exemption.
• Exemption effect: freezes the assessed value for the year immediately prior to when the exemption is first claimed.
• Continued eligibility: exemption remains as long as the property continues to be the owner's principal residence; owner may still qualify for homestead and other exemptions; property remains subject to millage rate changes.
• Additions: value from additions after claiming the exemption is added to the property's assessed value and taxed based on the increase after the exemption.
• Effective date and filing: may be claimed starting October 1, 2027, for the value as of October 1, 2026; must be claimed in writing with the Mobile County Revenue Commissioner between October 1 and December 31.
• Constitutional and editorial steps: if ratified, the Code Commissioner will place the amendment 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

Mobile County