House Bill 537 Alabama 2026 Session

Summary

Primary Sponsor

Thomas JacksonRepresentative

Democrat

Session

2026 Regular Session

Title

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

Summary

HB537 would allow Monroe County to adopt a senior property tax exemption for eligible homeowners age 65 and older.

What This Bill Does

If passed, the amendment would let qualifying seniors claim a senior property tax exemption on their Monroe County real property that is single-family, owner-occupied, and used as their main home for at least five years. The exemption would freeze the property's assessed value for the year before the exemption is first claimed, and would continue as long as the home remains the owner's principal residence. Homeowners could still receive the standard homestead exemption and other legal exemptions, while millage rate changes could still affect the property's taxes; additions to the home after claiming the exemption would increase the assessed value and be taxed accordingly. The exemption would first be claimable for the value as of October 1, 2026, starting October 1, 2027, with filing required in writing to the Monroe County Revenue Commissioner between October 1 and December 31. The proposal also outlines voter approval through a county election and, if ratified, the constitutional amendment process to place the amendment in the Alabama Constitution with possible nonsubstantive revisions.

Who It Affects

• Residents of Monroe County aged 65 or older who own and occupy single-family homes as their principal residence for at least five years prior to claiming
• Monroe County taxpayers and county government responsible for administering the exemption (filing, record-keeping, and administration)
• Owners making home improvements after claiming the exemption (additions would be taxed based on increased assessed value)

Key Provisions

• Eligibility: 65+ years old, owns real property in Monroe County, single-family, owner-occupied, and used as principal residence for at least five years prior to first claim
• Exemption effect: freezes the property's assessed value for the year prior to the year the exemption is first claimed
• Duration: exemption continues as long as the property remains the owner’s principal residence; eligibility for other exemptions (like homestead) remains
• Tax structure: property remains subject to millage rate changes; new additions after claiming exemption increase assessed value and are taxed accordingly
• Effective date and claiming window: first claimable in October 2027 for the property value as of October 1, 2026; must be claimed in writing with the Monroe County Revenue Commissioner between October 1 and December 31
• Constitutional process: upon ratification, the Code Commissioner will number/place the amendment in the constitution and may perform nonsubstantive revisions
• Election: an election will be held to approve the proposed amendment, with standard ballot description and Yes/No options

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 3, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Monroe County