Senate Bill 213 Alabama 2026 Session

Summary

Primary Sponsor

Matt WoodsSenator

Republican

Session

2026 Regular Session

Title

Lamar County; senior property tax exemption authorized; constitutional amendment

Summary

Proposes a Lamar County constitutional amendment to allow a senior property tax exemption for 65+ homeowners who own and occupy a single-family home, freezing its assessed value for the year before the exemption is claimed.

What This Bill Does

If passed, the exemption would let eligible seniors in Lamar County claim a senior property tax exemption on their real property. It would freeze the property's assessed value for the year immediately prior to claiming the exemption. The exemption would continue as long as the property remains the owner's principal residence, and the owner would still be eligible for homestead and other exemptions. The exemption could be claimed starting October 1, 2027, by filing with the Lamar County Revenue Commissioner between October 1 and December 31.

Who It Affects

• Senior homeowners in Lamar County who are 65 years of age or older, own a single-family, owner-occupied home, and have used that home as their principal residence for at least five years prior to claiming the exemption.
• Other Lamar County property owners who currently benefit from homestead or other exemptions, since those exemptions would still apply to the property even after the senior exemption is claimed.

Key Provisions

• Eligibility: in Lamar County, a 65+ individual may claim a senior property tax exemption for real property that is single-family, owner-occupied, and used as the principal residence for at least five years before the first claim.
• Tax impact: the exemption freezes the assessed value for the year immediately prior to claiming; additions to the property after claiming are added to the assessed value and taxed based on the increase in value after the exemption.
• Duration and continuation: the exemption remains as long as the property is used as the owner’s principal residence, and the owner may still claim homestead and other exemptions on the property.
• Application window and start date: the exemption may be claimed beginning October 1, 2027, by submitting a written claim to the Lamar County Revenue Commissioner between October 1 and December 31.

AI-generated summary using openai/gpt-5-nano on Feb 19, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Lamar County