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AL HB209

Bill

Official Source

Status

Introduced

1/14/2026

Primary Sponsor

Greg Barnes

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Proposes a constitutional amendment for Walker County, Alabama allowing residents 65 years or older to freeze their property's assessed value for ad valorem tax purposes
  • Applies only to single-family owner-occupied residential property used as the individual's principal residence for at least 5 consecutive years prior to claiming the exemption
  • Exemption continues as long as the property remains the taxpayer's principal residence and can be combined with homestead and other existing exemptions
  • Property remains subject to millage rate changes, and any additions to the property after claiming the exemption will be assessed and taxed at current values
  • Claims may be filed beginning October 1, 2027 with the Walker County Revenue Commissioner between October 1 and December 31; requires voter approval to take effect

Legislative Description

Walker County; senior property tax exemption authorized; constitutional amendment

Walker County

Last Action

Pending Senate Local Legislation

1/21/2026

Committee Referrals

Local Legislation1/21/2026
Local Legislation1/14/2026

Full Bill Text

No bill text available