House Bill 313 Alabama 2026 Session

Summary

Primary Sponsor

David StandridgeRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB313 would ask voters to amend the Alabama Constitution to allow Blount County seniors 65 and older to get a senior property tax exemption on their primary residence under specific conditions.

What This Bill Does

If approved, the measure would let a qualifying Blount County resident 65 or older apply for a real property tax exemption on their single-family, owner-occupied home that has been their principal residence for at least five years. 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 primary residence. The owner could keep the homestead and other exemptions, but millage rate changes could still affect taxes, and additions to the home after claiming the exemption would be taxed based on the increase in value. The exemption could be claimed starting October 1, 2027, for the property's value as of October 1, 2026, and applicants would file in writing with the Blount County Revenue Commissioner between October 1 and December 31, if the amendment is ratified by voters.

Who It Affects

• 65+ Blount County residents who own and occupy a single-family home as their primary residence and have lived there at least five years before claiming; they could qualify for a freeze on the property's assessed value for the year before the claim.
• Other Blount County property owners who do not meet the 65+ or residency requirements would continue to pay regular property taxes under current rules, including millage rate changes.

Key Provisions

• Eligibility: 65 years or older, Blount County real property, single-family owner-occupied, principal residence for at least five years prior to first claim.
• Exemption effects: freezes the assessed value for the year before claiming, continues while residence remains the principal residence, and does not displace eligibility for homestead or other exemptions; millage changes still apply; additions after claiming are taxed based on increased value.
• Participation window and date: may be claimed beginning October 1, 2027, for the value on October 1, 2026; must be claimed in writing with the Blount County Revenue Commissioner between October 1 and December 31.
• Legal status: a constitutional amendment proposed for Alabama; requires ratification by voters to become part of the state constitution.

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

Subjects

Blount County