House Bill 421 Alabama 2026 Session

Summary

Primary Sponsor

Ernie YarbroughRepresentative

Republican

Session

2026 Regular Session

Title

Lawrence County; senior property tax exemption authorized; constitutional amendment

Summary

Lawrence County would allow a 65+ homeowner to claim a senior property tax exemption for a single-family, owner-occupied home and freeze that property's assessed value for tax purposes, pending voter approval.

What This Bill Does

The bill would authorize a senior property tax exemption for real property in Lawrence County owned by a person 65 or older that is a single-family, owner-occupied home used as the principal residence for at least five years before the first claim. If claimed, the assessed value would be frozen for the tax year prior to claiming. The exemption would continue as long as the homeowner remains in the residence and remains eligible for homestead and other exemptions, but the property would still be subject to millage rate changes; additions after claiming would be taxed based on the increase in assessed value from those additions. The exemption could be claimed beginning October 1, 2027, by filing in writing with the Lawrence County Revenue Commissioner between October 1 and December 31. The amendment would take effect only if approved by voters in a future election.

Who It Affects

• Lawrence County residents aged 65 or older who own a single-family, owner-occupied home and have used it as their principal residence for at least five years before first claiming the exemption.
• Lawrence County homeowners who make additions to their home after claiming the exemption; those additions would increase the assessed value and be taxed based on the increased value after the exemption.

Key Provisions

• Eligibility: Applies to real property in Lawrence County owned by an individual 65 or older, single-family owner-occupied, used as principal residence for at least five years prior to first claim.
• Exemption effect: Freezes the property's assessed value for the year immediately before the claim.
• Continuity: Exemption remains as long as the owner continues to live in the residence and remains eligible for homestead and other exemptions.
• Tax base and millage: The property remains subject to millage rate changes.
• Additions: Any additions after claiming the exemption are added to the assessed value and taxed based on the increase in value after the exemption.
• Claim timing: May be claimed starting October 1, 2027; must be filed in writing with the Lawrence County Revenue Commissioner between October 1 and December 31.
• Constitutional process: The amendment requires voter approval; if approved, it becomes part of the Alabama Constitution. Administrative notes allow minor non-substantive revisions by the Code Commissioner.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lawrence County