House Bill 573 Alabama 2026 Session

Summary

Primary Sponsor

Thomas JacksonRepresentative

Democrat

Session

2026 Regular Session

Title

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

Summary

HB573 would propose a constitutional amendment to allow Perry County to grant a senior property tax exemption to qualifying 65+ homeowners.

What This Bill Does

If approved, the amendment would let a 65-year-old or older resident claim a senior property tax exemption for real property in Perry County that is 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 would continue as long as the person remains in the home and eligible for homestead and other exemptions; changes in millage would still apply, and any additions after claiming the exemption would be taxed based on the new assessed value. The exemption could be claimed beginning October 1, 2027, for the property's value as of October 1, 2026, and the claim must be filed in writing with the Perry County Revenue Commissioner between October 1 and December 31. The amendment would become part of the Alabama Constitution if ratified by voters in Perry County.

Who It Affects

• Seniors 65 and older who own and live in a single-family, owner-occupied home in Perry County
• Perry County property taxpayers who may see changes in how their property taxes are calculated for exempt properties
• Perry County Revenue Commissioner and local tax administration responsible for processing and enforcing the exemption

Key Provisions

• Authorizes a senior property tax exemption for real property in Perry County owned by a 65+ individual, for single-family, owner-occupied homes used as their principal residence.
• Exemption freezes the assessed value for the year prior to the first claim.
• Exemption continues as long as the property remains the owner's principal residence and they remain eligible for homestead and other exemptions.
• Property remains subject to millage rate changes; additions to the property after exemption are taxed based on increased assessed value.
• Claiming can begin October 1, 2027, for the value as of October 1, 2026, and must be filed in writing with the Perry County Revenue Commissioner between October 1 and December 31.
• Upon ratification, the Code Commissioner will place the amendment in the constitution and may make nonsubstantive revisions.
• An election on the amendment will follow constitutional and state election laws, and the amendment becomes part of the constitution if approved by a majority of voters.

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

Subjects

Perry County