House Bill 485 Alabama 2026 Session

Summary

Primary Sponsor

Thomas JacksonRepresentative

Democrat

Session

2026 Regular Session

Title

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

Summary

This bill would amend the Alabama Constitution to let Clarke County residents age 65 or older who own and live in a single-family home get a senior property tax exemption that freezes the property's assessed value for the year before they claim it.

What This Bill Does

If passed, Clarke County would authorize a senior property tax exemption for real property owned by a qualifying 65+ individual who lives in a single-family, owner-occupied home as their principal residence for at least five years. The exemption would freeze the property's assessed value for the year before the claim. The exemption would last as long as the owner continues to live there and remains eligible for homestead and other exemptions, but additions to the property after claiming the exemption would be taxed based on the increase in value. Claiming could begin Oct 1, 2027 for the value as of Oct 1, 2026, and the claim must be filed in writing with the Clarke County Revenue Commissioner between Oct 1 and Dec 31.

Who It Affects

• Seniors aged 65 or older in Clarke County who own and occupy a single-family, owner-occupied home as their principal residence.
• The Clarke County Revenue Commissioner and county tax administration, which would implement and manage the exemption (including processing filings and adjusting assessments).

Key Provisions

• Eligibility criteria: age 65 or older, own Clarke County real property, property is single-family, owner-occupied, and used as principal residence for at least five years before first claim.
• Exemption feature: freezes the assessed value of the home for the year prior to the claim.
• Duration: exemption remains as long as the owner continues to live in the home and remains eligible for homestead and other exemptions.
• Improvements: additions to the property after claiming the exemption are added to assessed value and taxed based on the increase after the exemption.
• Timing and filing: exemption may be claimed beginning October 1, 2027 for the property value as of October 1, 2026; must be filed in writing with the Clarke County Revenue Commissioner between October 1 and December 31.
• Constitutional process: upon ratification, Code Commissioner will number and place the amendment in the constitution and may make non-substantive revisions.

AI-generated summary using openai/gpt-5-nano on Feb 19, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Clarke County