Fayette County; senior property tax exemption authorized, constitutional amendment

HB 210 proposes a constitutional amendment for Fayette County, Alabama, allowing residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, seniors must own a single-family home as their principal residence for at least five years prior to claiming the exemption, which freezes the property’s assessed value at the prior year’s level. The exemption requires written application to Fayette County’s Revenue Commissioner between October 1 and December 31, 2027, and remains in effect as long as the property continues as the owner’s primary residence. This change does not affect millage rates or other existing exemptions like the homestead exemption.