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AL HB313

Bill

Official Source

Status

Passed

2/26/2026

Primary Sponsor

David Standridge

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Proposes a constitutional amendment for Blount County allowing residents 65 years or older to claim a senior property tax exemption that freezes the assessed value of their home
  • Applies to single-family owner-occupied residential property used as principal residence for at least 5 years prior to claiming the exemption
  • Exemption continues as long as the taxpayer maintains the property as principal residence; property remains subject to millage rate changes
  • Assessed value of any property additions made after claiming the exemption will be taxed separately based on the increased value
  • Exemption may be claimed beginning October 1, 2027 (based on October 1, 2026 property values) by filing in writing with the Blount County Revenue Commissioner between October 1 and December 31

Legislative Description

Blount County; senior property tax exemption, authorized; constitutional amendment

Blount County

Last Action

Enacted

2/26/2026

Committee Referrals

Local Legislation1/29/2026
Local Legislation1/22/2026

Full Bill Text

No bill text available