HB 488 proposes a constitutional amendment for Chilton County to allow residents aged 65 or older who own single-family homes as their primary residence to claim a property tax exemption. The exemption freezes the property’s tax value at its 2026 assessment level (effective October 2027) for eligible homeowners who have lived in the home as their primary residence for at least five years. It requires written application to the county revenue commissioner by December 31, 2027, and does not affect homestead exemptions or millage rate changes. This amendment must be approved by Chilton County voters to become part of Alabama’s constitution.
This bill increases the income threshold for Alabama's homestead property tax exemption from $12,000 to $16,000 annually for eligible homeowners aged 65+ or those retired due to permanent disability or blindness. It also extends this exemption to unremarried widows or widowers of qualifying individuals, provided their annual income does not exceed $150,000. The exemption applies to property valued at up to $5,000 in assessed value or 160 acres, subject to standard requirements like deed ownership. These changes directly affect homeowners meeting the new income criteria or surviving spouses of those who previously qualified.
HB 436 proposes a constitutional amendment to allow Cullman County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, individuals must own the home as their main residence for at least five years before claiming the exemption, which freezes the property's assessed value from the prior year. The exemption requires written application to the county revenue commissioner between October 1 and December 31, 2027, and continues as long as the home remains their primary residence. This change would take effect on October 1, 2027, pending voter approval through a local election.
HB 457 proposes a constitutional amendment for Morgan County, Alabama, allowing residents aged 65 or older who own single-family homes as their primary residence for at least five years to freeze their property tax based on the home's value as of October 1, 2026. Qualifying homeowners must apply in writing with the Morgan County Revenue Commissioner between October 1 and December 31, 2027, to claim the exemption, which remains in effect as long as they continue living in the home. The exemption does not affect other tax exemptions or millage rate changes but applies only to the original property value, with new additions subject to standard taxation. This amendment requires voter approval to become law, as it modifies the state constitution.
HB 421 proposes a constitutional amendment for Lawrence County that would allow residents aged 65 or older to freeze their property tax assessed value on their primary residence. To qualify, individuals must own the home as their principal residence for at least five years and claim the exemption in writing with the county revenue commissioner between October 1 and December 31, starting October 1, 2027. The exemption freezes the property’s assessed value at the prior year’s level but does not affect homestead exemptions, millage rate changes, or taxes on future property additions. This amendment requires voter approval to become part of Alabama’s constitution.
HB 123 exempts the Cook Museum of Natural Science and the McWane Science Center from paying state sales and use taxes. Local counties or municipalities may also choose to exempt these institutions from local sales and use taxes, following existing tax exemption procedures. The bill takes effect on September 1, 2026, providing tax relief for these specific educational institutions. This policy change directly affects the two museums' operational costs by removing a financial burden related to sales and use taxes.
HB 313 is a proposed constitutional amendment for Blount 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 owned and lived in a single-family home as their main residence for at least five years prior to claiming the exemption, which would freeze the property's assessed value as of October 1, 2026. The exemption requires written application to the county revenue commissioner between October 1 and December 31, 2027, and does not affect homestead exemptions or millage rate changes. This amendment must be approved by voters in a future election to become part of Alabama's constitution.
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.
SB 69 expands Alabama's existing income tax exemption for active-duty military personnel to include civilian employees of the U.S. Department of Defense and Armed Forces. It exempts their compensation from state income tax when earned while serving in a combat zone, deployed outside the U.S., or activated for emergencies by Alabama's governor or the President. This change directly affects civilian defense workers who meet these specific service conditions. The exemption applies to tax years beginning January 1, 2027.
SB 212 proposes a constitutional amendment for Fayette County, Alabama, to allow residents aged 65 or older who own and live in their primary single-family home for at least five years to claim a property tax exemption. The exemption would freeze the property’s assessed value from the year before claiming it, reducing annual tax bills. To qualify, seniors must submit a written application to Fayette County’s Revenue Commissioner between October 1 and December 31, 2027, and maintain the home as their primary residence. The amendment requires voter approval to take effect and does not affect millage rates or other exemptions.
