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 amend the Alabama Constitution to let Wilcox County seniors 65 and older claim a senior property tax exemption on their primary residence, freezing its assessed value for tax purposes.

What This Bill Does

If passed, the bill would authorize a senior property tax exemption for real property in Wilcox County owned by a person 65 or older, who lives in 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 year before the exemption is first claimed, and it would continue as long as the home remains the principal residence. The owner could still receive homestead and other exemptions, and millage rate changes would still apply; additions after claiming the exemption would be taxed based on their value increase. The exemption could be claimed starting Oct 1, 2027 for the value as of Oct 1, 2026, by written request to the Wilcox County Revenue Commissioner between Oct 1 and Dec 31. The amendment, if ratified, would be incorporated into the Alabama Constitution and would require a majority vote to take effect.

Who It Affects

• Seniors aged 65 or older who own and live in a single-family, owner-occupied home in Wilcox County and use it as their principal residence (potential exemption recipient)
• Wilcox County tax officials and the Revenue Commissioner responsible for administering the exemption, processing claims, and updating records

Key Provisions

• Eligibility: 65+ individuals in Wilcox County may claim a senior property tax exemption on real property located in the county that they own, which is classified as single-family owner-occupied and used as their principal residence for at least five years prior to the first tax year of claim.
• Effect of exemption: The exemption freezes the property's assessed value for the year immediately prior to claiming the exemption.
• Continuity and other exemptions: The exemption lasts as long as the property remains the principal residence; the owner may still qualify for homestead and other exemptions; millage rates can still change.
• Additions: Additions after claiming the exemption will be added to the property's assessed value and taxed based on the increased value after the exemption.
• Timing and claiming process: The exemption may be claimed starting Oct 1, 2027, for the value on Oct 1, 2026, and must be claimed in writing with the Wilcox County Revenue Commissioner between Oct 1 and Dec 31.
• Constitutional and procedural steps: If ratified, the Code Commissioner will place the amendment in the constitution and may perform non-substantive revisions; the amendment becomes valid if approved by a majority of qualified electors in the county/state referendum

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

Wilcox County