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

HB 310 proposes a constitutional amendment for Limestone County, Alabama, that would allow residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must have lived in the property as their main home for at least five years and own it as a single-family residence. The exemption freezes the property’s assessed value from the year before claiming it (for the 2026 value, effective October 2027), while requiring continued residency and maintaining other eligible exemptions. This change requires voter approval through a statewide election under Alabama’s constitutional amendment process.