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AL HB689
Bill
Status
4/14/2010
Primary Sponsor
Tommy Sherer
Click for details
AI Summary
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Proposes a constitutional amendment to allow qualified taxpayers in Walker County age 65 or older to claim a senior property tax appraisal on their ad valorem taxes.
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Eligibility requires being age 65 or older and having been assessed ad valorem taxes on property within the county used as a principal place of residence for at least 10 years prior to claiming the appraisal.
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Freezes the assessed value of the property at the year prior to claiming the senior property tax appraisal, with recipients remaining subject to homestead exemptions and millage rate changes.
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Property additions made after claiming the senior property tax appraisal are ineligible for the appraisal benefit.
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Directs the Alabama Department of Revenue to promulgate rules necessary for implementation and administration of the amendment.
Legislative Description
Walker Co., ad valorem tax, senior property tax appraisal, taxpayers 65 and older, assessed value of property frozen for principal residences of 10 years or more, const. amend.
Walker County
Last Action
Guin motion to temporarily carry over adopted voice vote
4/14/2010