Senate Bill 212 Alabama 2026 Session

Summary

Primary Sponsor

Matt WoodsSenator

Republican

Session

2026 Regular Session

Title

Fayette County; senior property tax exemption authorized, constitutional amendment

Summary

SB212 would amend Alabama's constitution to allow Fayette County seniors 65 and older to claim a senior property tax exemption for a qualifying home, freezing its assessed value for tax purposes.

What This Bill Does

If enacted, the measure would authorize a 65+ homeowner to qualify for a senior property tax exemption on real property located in Fayette County that is a single-family, owner-occupied home used as their principal residence for at least five years before the tax year. The exemption would freeze the property's assessed value for the year prior to when the exemption is first claimed. The exemption would continue as long as the homeowner remains in the property, and the owner would still be eligible for the homestead exemption and other exemptions; millage rates could still change, and additions to the property after claiming the exemption would be taxed based on the increased assessed value. The exemption could be claimed starting October 1, 2027, by filing in writing with the Fayette County Revenue Commissioner between October 1 and December 31.

Who It Affects

• 65+ Fayette County residents who own and use a single-family, owner-occupied home in Fayette County as their principal residence and meet the five-year ownership requirement; they could qualify for the senior exemption and have their home’s assessed value frozen for the claim year.
• Fayette County Revenue Commissioner and local tax offices; they would administer the new exemption, process written claims within the October 1–December 31 filing window, and update records to reflect the exemption.

Key Provisions

• Eligibility and freeze: A 65-year-old or older individual may claim a senior property tax exemption on real property in Fayette County that is a single-family, owner-occupied home used as the principal residence for at least five years prior to the tax year of claiming; the exemption freezes the assessed value for the year immediately before the claim year.
• Claim window and ongoing effects: The exemption may be claimed beginning October 1, 2027, by written filing with the Fayette County Revenue Commissioner between October 1 and December 31; once claimed, the exemption remains as long as the residence is maintained and the other exemptions (like homestead) continue to apply, with millage changes continuing to affect taxes and additions to the property after claiming the exemption being taxed based on increased assessed value.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Fayette County