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AL HB421

Bill

Official Source

Status

Passed

2/24/2026

Primary Sponsor

Ernie Yarbrough

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Proposes a constitutional amendment allowing Lawrence County residents aged 65 or older to freeze their property's assessed value for ad valorem tax purposes
  • Qualifying property must be 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 taxpayer maintains the property as their principal residence and may be claimed alongside homestead and other 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 value
  • Exemption may be claimed beginning October 1, 2027, with applications submitted to the Lawrence County Revenue Commissioner between October 1 and December 31; requires voter approval

Legislative Description

Lawrence County; senior property tax exemption authorized; constitutional amendment

Lawrence County

Last Action

Enacted

2/24/2026

Committee Referrals

Local Legislation2/17/2026
Local Legislation2/10/2026

Full Bill Text

No bill text available