SB 213 Alabama Senate · 2026 Regular Session

Lamar County; senior property tax exemption authorized; constitutional amendment

SB 213 proposes a constitutional amendment for Lamar County, Alabama, allowing residents aged 65 or older who own a primary residence there to freeze their property tax amount. To qualify, individuals must have owned and lived in the home as their main residence for at least five years before claiming the exemption, which locks the tax value at the year before claiming (starting October 1, 2027). The exemption continues as long as the property remains their primary residence, but does not affect homestead exemptions, millage rate changes, or taxes on future property additions. Claimants must submit written requests to Lamar County’s Revenue Commissioner between October 1 and December 31 annually.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Feb 2026

Senate Passage

Feb 2026

House Passage

Feb 2026

Signed into Law

Feb 2026

Introduced Jan 27, 2026 Signed Feb 24, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Enrolled · 6 edits · Feb 24, 2026

MODERATE

The bill transitioned from an introduced draft to its final enrolled version, incorporating the full text of a proposed constitutional amendment. The primary substantive change is the addition of specific eligibility and administrative requirements for a senior property tax exemption in Lamar County, including a five-year residency rule, a freeze on assessed value upon claiming the exemption, and a future effective date of October 1, 2027.

Scope change

The bill's scope remains focused on Lamar County, but the enrolled version clarifies that the exemption applies only to single-family owner-occupied residential property used as a principal residence for at least five years prior to the tax year.

ELIGIBILITY

Added a requirement that the property must be used as the principal place of residence for not less than five years immediately prior to the tax year for which the exemption is first claimed.

REQUIREMENT

Added a provision that the senior property tax exemption will freeze the assessed value of the property for the year immediately prior to claiming the exemption.

Mandated that the exemption must be claimed in writing with the Lamar County Revenue Commissioner between October 1 and December 31.

TIMELINE

Established that the exemption may be claimed beginning October 1, 2027.

TECHNICAL

Included instructions for the Code Commissioner to make nonsubstantive revisions (such as correcting errors and harmonizing language) upon ratification of the amendment.

Changed the document header from 'SB213 INTRODUCED' to 'SB213 ENROLLED' and updated the bill number from 84IM4H2-1 to 84IM4H2-2.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 19, 2026

Lower · Passed

LocalCertificationResolutionAdopted

lower

Feb 19, 2026

Lower · Passed

Motion to Read a Third Time and Pass - Adopted Roll Call 474

lower

Feb 17, 2026

Lower · Passed

Reported Out of Committee Second House

lower

Feb 12, 2026

Lower · Passed

Pending Committee Action in Second House (Local Legislation)

lower

Feb 12, 2026

Upper · Passed

Chambliss Local Certification Resolution - Adopted Roll Call 370

upper

Feb 12, 2026

Upper · Passed

Motion to Read a Third Time and Pass - Adopted Roll Call 369

upper

Feb 10, 2026

Upper · Passed

Reported Out of Committee House of Origin

upper

Jan 27, 2026

Upper · Passed

Pending Committee Action in House of Origin (Local Legislation )

upper

1 primary · 0 co-sponsors