Walker County; senior property tax exemption authorized; constitutional amendment

SB 56 proposes a constitutional amendment for Walker County, Alabama, allowing residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, individuals must own a single-family home as their main home for at least five years and apply in writing between October 1 and December 31, 2027. The exemption freezes the property’s assessed value from the year before claiming it, though taxes may still rise if local millage rates increase. It does not affect eligibility for other exemptions like homestead benefits, and the exemption continues as long as the property remains the owner’s primary residence. The amendment requires voter approval to take effect.