House Bill 436 Alabama 2026 Session

Summary

Primary Sponsor

Heath AllbrightRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

A constitutional amendment proposal to let qualifying 65+ homeowners in Cullman County receive a senior property tax exemption on their real property used as their primary residence.

What This Bill Does

If approved, the exemption would apply to real property in Cullman County that is owned by the applicant, is a single-family owner-occupied home, and used as the owner's principal residence for at least five years before first claiming the exemption. It would freeze the property's assessed value for the tax year before the first claim. The exemption would continue as long as the property remains the primary residence, and the owner could still receive the homestead exemption and other exemptions; millage rate changes would still apply, and additions to the property after claiming the exemption would be taxed based on the increased assessed value. The exemption could be claimed beginning October 1, 2027, for the property's value as of October 1, 2026, and must be claimed in writing with the Cullman County Revenue Commissioner between October 1 and December 31.

Who It Affects

• 65-years-old or older homeowners in Cullman County who own and occupy a single-family home used as their principal residence for at least five years prior to first claiming the exemption, who would receive a freeze on the assessed value and potentially lower property taxes.
• Other Cullman County residents who do not meet the age/occupancy criteria, who would not be eligible for the senior exemption and would remain subject to current property tax rules.

Key Provisions

• Eligibility: 65+ owner-occupied, single-family residential property used as principal residence for at least five years before first claim.
• Exemption effect: freezes the property's assessed value for the tax year prior to first claim.
• Duration and ties: exemption lasts as long as the property remains the principal residence; continues to be eligible for homestead and other exemptions; millage rate changes still apply; additions after claiming are taxed based on increased value.
• Effective date and claiming: may be claimed beginning October 1, 2027, for value as of October 1, 2026; must be claimed in writing between October 1 and December 31 with the Cullman County Revenue Commissioner.
• Administration: upon ratification, the Code Commissioner shall number and place the amendment in the constitution and may perform non-substantive 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

Cullman County