House Bill 457 Alabama 2026 Session

Summary

Primary Sponsor

Parker MooreRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB457 would amend the Alabama Constitution to let Morgan County seniors 65 and older claim a senior property tax exemption on their real, owner-occupied single-family homes, freezing the assessed value for the year before the exemption begins.

What This Bill Does

If approved, eligible Morgan County residents 65 or older who own and occupy a single-family home as their principal residence for at least five years can apply to the Morgan County Revenue Commissioner for the exemption. The exemption would freeze the property's assessed value for the year prior to first claiming it and would continue as long as the home remains the principal residence; the owner could still receive the homestead exemption and other exemptions, and additions to the property after claiming the exemption would be taxed based on the increase in assessed value. The exemption would apply to value as of October 1, 2026, and claims would be filed in writing between October 1 and December 31; the measure would be decided by voters in a future election.

Who It Affects

• Senior homeowners in Morgan County (65+) who own and occupy a single-family home as their principal residence and meet the five-year occupancy requirement, who could claim the exemption.
• Property owners in Morgan County who add to their home after claiming the exemption, since additions would be added to assessed value and taxed accordingly.

Key Provisions

• Eligibility: 65 years or older; real property in Morgan County; owned by the individual; single-family owner-occupied; principal residence for at least five years prior to first claim.
• Exemption and freeze: the exemption freezes the assessed value for the year immediately prior to first claiming the exemption.
• Duration and other exemptions: exemption continues as long as the home remains principal residence; owner retains eligibility for homestead and other exemptions.
• Tax treatment of additions: additions after claiming the exemption are added to assessed value and taxed based on the increased value.
• Claim timing and start: exemption 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 Morgan County Revenue Commissioner.
• Constitutional process: upon ratification, the Code Commissioner will place the amendment in the constitution and may perform certain nonsubstantive revisions.

AI-generated summary using openai/gpt-5-nano on Feb 26, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Morgan County