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

Proposes a Limestone County-specific constitutional amendment to let qualifying seniors 65+ claim a senior property tax exemption on their primary residence, with a value freeze, if approved by voters.

What This Bill Does

If approved by voters, the amendment would allow a qualified taxpayer 65 years of age or older to claim a senior property tax exemption for real property in Limestone County that is single-family, owner-occupied, and used as the principal residence. The exemption would freeze the property's assessed value for the year immediately before the tax year in which the exemption first applies. It would continue as long as the property remains the owner's principal residence and the owner remains eligible for homestead exemptions, while millage rates can still change and additions after claiming would be taxed based on their value increase. The exemption could first be claimed on October 1, 2027, for the property value as of October 1, 2026, by filing in writing with the Limestone County Revenue Commissioner between October 1 and December 31.

Who It Affects

• Seniors aged 65 or older who own and occupy a single-family home in Limestone County as their principal residence (meeting the five-year residency requirement) and who would qualify for the senior property tax exemption; their property taxes could be reduced and the assessed value could be frozen.
• Limestone County voters who will participate in approving or rejecting the constitutional amendment, and the Limestone County Revenue Commissioner and other county tax staff who would implement and administer the exemption if approved.

Key Provisions

• Eligibility: 65+ age, Limestone County, real property that is single-family, owner-occupied, and used as the principal residence, with at least five years of occupancy before first claiming the exemption.
• Freeze: the exemption would freeze the property's assessed value for the year immediately prior to the tax year when the exemption first applies.
• Continuity and interactions: the exemption lasts as long as the property remains the owner's principal residence; the owner can still receive homestead and other exemptions; millage rates can change; additions after claiming are included in the assessed value for tax purposes.
• Claim process and timing: the exemption may be claimed starting October 1, 2027; use the October 1, 2026 value; claims must be filed in writing with the Limestone County Revenue Commissioner between October 1 and December 31.
• Ratification: the measure becomes part of the Alabama Constitution only if a majority of qualified electors vote in favor.

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

Subjects

Limestone County