House Bill 460 Alabama 2026 Session

Summary

Primary Sponsor

Rick RehmRepresentative

Republican

Session

2026 Regular Session

Title

Henry County; senior property tax assessment authorized; constitutional amendment

Summary

Henry County would be able to adopt a constitutional amendment allowing eligible seniors to claim a senior property tax assessment that freezes their home’s assessed value.

What This Bill Does

If passed, qualifying seniors (age 65+) who own and occupy a single‑family, owner‑occupied home in Henry County and have used it as their principal residence for at least 10 years can apply to freeze the property's assessed value for the year before they first claim the senior assessment. The freeze lasts as long as they continue to live in the home and maintain eligibility for homestead and other exemptions; changes in overall property tax millage can still apply, and value from additions after claiming will be taxed based on the added value. The option to claim begins October 1, 2027 (with filing due by December 31), and, after ratification, the amendment may include non-substantive editorial changes to the constitution.

Who It Affects

• Seniors in Henry County aged 65 or older who own and live in a single-family, owner-occupied home and have lived there for at least 10 years, as their principal residence.
• Property owners who add improvements to their home after claiming the senior assessment, since additions will be added to the assessed value and taxed accordingly.

Key Provisions

• Eligibility: age 65+, Henry County resident, owns a single-family owner-occupied home, and has used it as principal residence for at least 10 years prior to first claim.
• Freeze: the senior assessment freezes the property's assessed value for the year immediately before the claim.
• Duration: the senior assessment remains as long as the property is used as the principal residence and the owner remains eligible for exemptions like the homestead exemption.
• Tax rules: millage rate changes still apply; additions after the claim are added to assessed value and taxed based on that increased value.
• Claim window: may be claimed beginning October 1, 2027, by written filing with the Henry County Revenue Commissioner between October 1 and December 31.
• Administration: after ratification, the Code Commissioner will place the amendment in the constitution and may perform non-substantive style or cross-reference edits.

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

Subjects

Henry County