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

A proposed constitutional amendment would let Henry County residents aged 65 or older who own and live in a single-family home claim a senior property tax assessment that freezes the property's assessed value for the prior year.

What This Bill Does

If approved, eligible 65+ homeowners in Henry County could apply for a senior property tax assessment on their real property. The assessed value would be frozen for the tax year immediately prior to when the senior assessment is first claimed. The benefit lasts as long as the property remains the owner’s principal residence, and the homeowner would still be eligible for homestead and other exemptions; millage rate changes would still apply, and additions to the property after claiming would be taxed based on the increased value. Applications begin October 1, 2027, and must be filed in writing with the Henry County Revenue Commissioner between October 1 and December 31.

Who It Affects

• Senior homeowners in Henry County (65+) who own and occupy a single-family residence used as their principal residence for at least 10 years prior to claiming
• Henry County Revenue Commissioner and local tax administrators who process and administer the senior property tax assessment
• Property owners who qualify may still access homestead exemptions and other exemptions available by law

Key Provisions

• authorizes Henry County to offer a senior property tax assessment for real property owned by a taxpayer aged 65 or older, limited to owner-occupied, single-family homes used as the principal residence for at least 10 years prior to claiming
• the senior assessment freezes the property's assessed value for the tax year immediately prior to the year the senior assessment is first claimed
• the senior assessment remains in effect as long as the property continues to be the taxpayer's principal residence, and the taxpayer continues to be eligible for homestead and other exemptions; millage rate changes still apply
• any additions to the property after claiming the senior assessment will be added to the assessed value and taxed based on the increase in value after the claim
• claims may begin on October 1, 2027, with a required written submission to the Henry County Revenue Commissioner between October 1 and December 31
• the measure is a proposed constitutional amendment; if ratified by voters, it becomes part of the Alabama Constitution

AI-generated summary using openai/gpt-5-nano on Feb 17, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Henry County