House Bill 538 Alabama 2026 Session

Summary

Primary Sponsor

Thomas JacksonRepresentative

Democrat

Session

2026 Regular Session

Title

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

Summary

HB538 would constitutionally authorize a senior property tax exemption in Wilcox County for residents 65 and older who own and occupy a single-family home as their primary residence, with the property's assessed value frozen for the year before the exemption begins.

What This Bill Does

If passed, the measure lets eligible Wilcox County residents 65+ claim a senior property tax exemption on their real, single-family, owner-occupied home used as their principal residence. The exemption freezes the property's assessed value for the year prior to claiming it and lasts as long as the home remains the owner's principal residence and the owner continues to qualify for other exemptions. It does not change millage rates, but additions to the property after claiming the exemption will be taxed based on the increased value. The exemption can be claimed starting Oct 1, 2027 for the value as of Oct 1, 2026, by filing in writing with the Wilcox County Revenue Commissioner between Oct 1 and Dec 31. The measure would require voter ratification and, if approved, would become part of the Alabama Constitution.

Who It Affects

• Seniors aged 65 or older who own real property in Wilcox County, live in a single-family home as their principal residence, and have resided there for at least five years prior to claiming the exemption.
• Homeowners who meet the eligibility criteria and wish to reduce their property tax burden by freezing the assessed value for the year prior to claiming the exemption.
• Wilcox County Revenue Commissioner and local tax officials who administer and process the exemption (including accepting written applications between October 1 and December 31).
• Other Wilcox County property owners who do not meet the criteria, who are not affected by this exemption.

Key Provisions

• Eligibility: in Wilcox County, a 65+ individual may claim a senior property tax exemption for real property owned by the individual, classified as single-family owner-occupied, and used as the principal residence for at least five years before the first claim year.
• Exemption effect: the exemption freezes the assessed value for the year immediately prior to claiming the exemption.
• Ongoing conditions: the exemption remains as long as the property is the owner's principal residence and the owner remains eligible for homestead and other exemptions; millage rates may still change; additions after claiming the exemption are added to the assessed value and taxed accordingly.
• Timing and filing: the exemption may be claimed beginning October 1, 2027, for the value as of October 1, 2026, and must be claimed in writing with the Wilcox County Revenue Commissioner between October 1 and December 31.
• Constitutional process: upon ratification, the Code Commissioner will number and place the amendment in the constitution and may make nonsubstantive revisions; an election will be held, description provided on the ballot, and the amendment becomes valid only if approved by a majority of qualified electors voting.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 18, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Wilcox County