Budget & Taxes (Property Tax)

signed · Alabama · Senate Jan 29, 2026

SB 56: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors, reducing tax burden on lower-income retirees per bill's tax relief provisions.90% confidence

Sub-Topics Property Tax Tax Incentives

passed · Alabama · Senate Mar 19, 2026

SB 212: Fayette County; senior property tax exemption authorized, constitutional amendment

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors by freezing assessed value, reducing their tax burden and aligning with fiscal responsibility for vulnerable populations.95% confidence

Sub-Topics Property Tax Tax Incentives

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signed · Alabama · House Feb 19, 2026

HB 310: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors aged 65+, reducing their tax burden and aligning with tax relief for lower/middle income residents.90% confidence

Sub-Topics Property Tax Tax Incentives

died · Alabama · Senate Apr 7, 2026

SB 130: Taxation and Revenue; Homestead ad valorum taxes of certain veterans prohibited from inclusion in debt-to-income ratio under certain circumstances

This bill requires Alabama tax officials to issue a "tentative certificate" to disabled veterans with a 100% VA disability rating who provide proof of their rating, a home purchase agreement, and an affidavit confirming the property will be their primary residence. It prohibits lenders and settlement agents from including homestead property taxes in these veterans' debt-to-income ratio calculations when processing mortgage applications. The certificate allows eligible veterans - who already qualify for homestead tax exemptions under existing law (Sections 40-9-19/21) - to avoid having their property tax burden counted toward loan eligibility. This change directly affects disabled veterans with 100% VA disability ratings seeking home loans in Alabama.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for disabled veterans by excluding homestead taxes from debt-to-income calculations, reducing mortgage barriers for a vulnerable group.95% confidence ✓ HousingSupports HousingExcludes homestead taxes from debt-to-income ratios for disabled veterans, easing mortgage access and supporting homeownership for a vulnerable group.75% confidence ✓ VeteransSupports VeteransBill prevents lenders from including veterans' homestead taxes in mortgage DTI calculations, easing home ownership access for disabled veterans with 100% VA rating.95% confidence

Sub-Topics Property Tax Homeownership Mortgages Property Taxes Veteran Healthcare Veteran Housing

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signed · Alabama · House Feb 3, 2026

HB 210: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors (tax relief for lower-income homeowners), aligning with support indicators for fiscal responsibility and targeted tax relief.90% confidence

Sub-Topics Property Tax Tax Incentives

passed · Alabama · House Jan 21, 2026

HB 209: Walker County; senior property tax exemption authorized; constitutional amendment

HB 209 proposes a constitutional amendment to allow Walker County residents aged 65+ to claim a property tax exemption on their primary residence. The exemption freezes the property's assessed value from the year before claiming it, applies only to single-family homes owned for at least five years, and requires written application between October 1-December 31, 2027. Homeowners must continue using the property as their primary residence to maintain the exemption, though millage rate changes and other exemptions remain unaffected. This amendment requires voter approval to become part of Alabama's constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors by freezing assessed value, reducing their tax burden through a targeted exemption.95% confidence

Sub-Topics Property Tax Tax Incentives

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signed · Alabama · Senate Feb 24, 2026

SB 213: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze for seniors, reducing their tax burden and aligning with tax relief for fixed-income residents.90% confidence

Sub-Topics Property Tax Tax Incentives

signed · Alabama · House Apr 17, 2026

HB 155: Homestead Exemptions; removing the annual verification requirement for qualifying permanently and totally disabled veterans

HB 155 removes the annual verification requirement for veterans certified by the U.S. Department of Veterans Affairs as permanently and totally disabled to maintain a property tax exemption on their primary home in Alabama. Currently, these veterans must annually sign and return a form to confirm their disability status; the bill eliminates this step, making the exemption automatic after initial approval. The change applies only to veterans who already qualify under existing law and remains in effect until the veteran dies or moves to a new primary residence. The bill also includes minor technical updates to the tax code language.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains existing property tax exemption for disabled veterans by eliminating annual verification, providing ongoing tax relief without increasing government costs.85% confidence ✓ VeteransSupports VeteransRemoves annual verification requirement for disabled veterans' property tax exemption, simplifying access to existing benefit and preventing loss due to administrative burden.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits

signed · Alabama · House Mar 17, 2026

HB 308: Mobile County; senior property tax exemption, authorized; constitutional amendment

HB 308 proposes a constitutional amendment to allow Mobile County residents aged 65 or older to claim a property tax exemption on their primary residence. To qualify, homeowners must own a single-family, owner-occupied home used as their principal residence for at least five years before claiming the exemption. The exemption freezes the property’s assessed value from the year prior to claiming (effective October 1, 2027), while requiring annual renewal through the Mobile County Revenue Commissioner by December 31 each year. This change would directly affect Mobile County seniors meeting the age and residency criteria, but requires voter approval to become part of Alabama’s constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors, reducing county tax revenue and offering tax relief to lower-income seniors through frozen assessed value.95% confidence ✓ HousingSupports HousingBill provides property tax exemption for seniors (65+) on primary residences, freezing assessed value to reduce housing costs and prevent displacement, directly increasing affordability for this group.90% confidence

Sub-Topics Property Tax Tax Incentives Homeownership Property Taxes

in committee · Alabama · House Jan 14, 2026

HB 185: Taxation and revenue; to exempt certain aircraft, machinery, and equipment from ad valorem taxation

HB 185 exempts certain general aviation aircraft and their installed machinery from Alabama's ad valorem (property) tax starting October 1, 2026. It applies specifically to aircraft used in civil aviation (not commercial, military, or drones) owned or leased by companies with their primary Alabama business location. The bill defines qualifying aircraft and requires the Department of Revenue to create implementation rules. This directly affects Alabama-based businesses operating qualifying aircraft by reducing their property tax burden.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts qualifying aircraft from property tax, reducing state revenue and limiting tax base for budget purposes.90% confidence

Sub-Topics Property Tax

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