House Bill 310 Alabama 2026 Session

Summary

Primary Sponsor

Danny CrawfordRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB310 would add a Limestone County constitutional amendment allowing eligible seniors 65 and older who own and occupy a single-family home as their main residence to freeze that home's assessed value for property taxes.

What This Bill Does

If approved, the amendment lets qualified seniors claim a senior property tax exemption on their Limestone County home. The exemption freezes the property's assessed value for the year just before the exemption begins, and it can continue as long as the owner keeps the home as their principal residence and remains eligible for other exemptions like the homestead exemption. The property will still be subject to millage rate changes, and any additions to the property after claiming the exemption would be taxed based on the increased assessed value. The exemption would take effect for the value as of October 1, 2026, with eligibility claimed starting October 1, 2027, by filing in writing with the Limestone County Revenue Commissioner between October 1 and December 31, and it requires voter ratification to become part of the constitution.

Who It Affects

• Seniors aged 65 and older who own a single-family, owner-occupied home in Limestone County and use it as their principal residence (and meet the five-year residency requirement) who would receive a tax exemption and a freeze on the assessed value.
• Limestone County and its tax system (including the Revenue Commissioner and local government) because the exemption could affect property tax revenue, ongoing administration, and how changes in millage and new additions are taxed.

Key Provisions

• Eligibility: age 65 or older, real property in Limestone County, single-family owner-occupied property, principal residence, and at least five years of occupancy prior to claiming.
• Exemption effect: freezes the assessed value for the year immediately prior to the year the exemption is first claimed.
• Duration: exemption continues as long as the owner uses the property as their principal residence; owner can still claim homestead and other exemptions.
• Millage and additions: property remains subject to millage rate changes; additions after claiming the exemption are added to assessed value and taxed based on the increase after claiming.
• Effective date and filing: can be claimed starting October 1, 2027 for the property value as of October 1, 2026; must be claimed in writing with the Limestone County Revenue Commissioner between October 1 and December 31.
• Constitutional process: upon ratification, the Code Commissioner shall number and place the amendment in the Constitution (with possible nonsubstantive revisions).

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Feb 19, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Limestone County