AL HB210

Proposes a constitutional amendment allowing Fayette County residents age 65 or older to claim a senior property tax exemption that freezes the assessed value of their primary residence

Requires the property to be single-family owner-occupied residential property used as the individual's principal residence for at least 5 years prior to claiming the exemption

Exemption remains in effect as long as the taxpayer continues using the property as their principal residence, and does not affect eligibility for homestead or other exemptions

Property remains subject to millage rate changes, and any new additions to the property will be assessed and taxed based on the increased value

Exemption may be claimed beginning October 1, 2027, by filing in writing with the Fayette County Revenue Commissioner between October 1 and December 31; requires voter approval to take effect