House Bill 488 Alabama 2026 Session

Summary

Primary Sponsor

Van SmithRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB488 would authorize a constitutional amendment in Chilton County to allow eligible seniors 65 and older to claim a senior property tax exemption on their real estate, freezing the assessed value for the year before the exemption is claimed.

What This Bill Does

It would enable a senior property tax exemption for qualifying Chilton County homeowners who own and occupy a single-family, owner-occupied home used as their principal residence for at least five years. The exemption would freeze the property's assessed value for the tax year prior to claiming the exemption. The owner would continue to use the home as their principal residence and could still receive the homestead exemption and other exemptions; millage rates could change, and any additions to the property after claiming would be taxed based on the increased value. The exemption could be claimed starting October 1, 2027 for the property's value as of October 1, 2026, by filing in writing with the Chilton County Revenue Commissioner between October 1 and December 31.

Who It Affects

• 65-year-old or older individuals who own and occupy a single-family, owner-occupied home in Chilton County and have used it as their principal residence for at least five years prior to claiming
• Chilton County tax administration and the Revenue Commissioner who would process and apply the exemption and handle filings and ongoing administration

Key Provisions

• Eligibility: age 65+, real property in Chilton County, single-family owner-occupied, and used as principal residence for at least five years before claiming
• Exemption mechanics: freezes the assessed value for the year before the exemption is claimed
• Ongoing eligibility: continue to use the property as principal residence; remain eligible for homestead and other exemptions; millage rates can change; additions after claiming are taxed based on increased assessed value
• Claim timing: may be claimed beginning October 1, 2027, for value as of October 1, 2026; must be filed in writing with the Chilton County Revenue Commissioner between October 1 and December 31
• Constitutional process: amendment to the Alabama Constitution for Chilton County; requires ratification to become effective

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

Subjects

Chilton County