Senate Bill 56 Alabama 2026 Session

Summary

Primary Sponsor

Matt WoodsSenator

Republican

Session

2026 Regular Session

Title

Walker County; senior property tax exemption authorized; constitutional amendment

Summary

SB56 would amend Alabama's constitution to allow Walker County seniors 65 and older who own and occupy a single-family home as their principal residence to claim a senior property tax exemption, with the home's assessed value frozen for the year before the first claim.

What This Bill Does

If passed, the exemption would apply to real property in Walker County that is owned by the individual, is a single-family owner-occupied home, and is used as the owner's principal residence for at least five years prior to the first claim. The exemption would freeze the property's assessed value for the tax year immediately prior to the first claim and would continue as long as the residence remains the principal residence and the owner remains eligible for other exemptions like the homestead exemption. The property would still be subject to millage rate changes, and any additions to the property after claiming the exemption would be taxed based on the increased value. The exemption could be claimed starting October 1, 2027, by submitting a written claim to the Walker County Revenue Commissioner between October 1 and December 31; the amendment would take effect if approved by voters and would be incorporated into the Alabama Constitution with minor, nonsubstantive codification revisions.

Who It Affects

• Seniors aged 65 and older who own and use a single-family home in Walker County as their principal residence; they could qualify for the senior property tax exemption and would have the property's assessed value frozen for the year before their first claim.
• Walker County government and the Walker County Revenue Commissioner; they would administer the exemption program, handle applications (Oct 1–Dec 31), and update tax records and collections to reflect the exemption.

Key Provisions

• Eligibility: 65+, real property in Walker County, single-family owner-occupied, and used as the principal residence for at least five years prior to the first claim.
• Tax treatment: freeze assessed value for the year before first claim; exemption lasts as long as residence remains principal; continues to be eligible for homestead and other exemptions; millage rate changes still apply; additions after exemption are taxed based on increased value.
• Application and start date: may be claimed beginning October 1, 2027; must be filed in writing with the Walker County Revenue Commissioner between October 1 and December 31.
• Constitutional and administrative steps: requires voter approval to become part of the Constitution; after ratification, the Code Commissioner will place the amendment in the constitution and may perform nonsubstantive revisions.

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

Subjects

Walker County