Loading chat...

AL HB457

Bill

Official Source

Status

Passed

2/26/2026

Primary Sponsor

Parker Moore

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Proposes a constitutional amendment allowing Morgan County residents aged 65 or older to freeze their property's assessed value for ad valorem tax purposes
  • Requires the property to be 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 their principal residence; millage rate changes still apply
  • Any additions to the property after claiming the exemption will be taxed based on the increased assessed value of the addition
  • Exemption may be claimed beginning October 1, 2027 (based on October 1, 2026 property value), with written applications submitted to the Morgan County Revenue Commissioner between October 1 and December 31

Legislative Description

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

Morgan County

Last Action

Enacted

2/26/2026

Committee Referrals

Local Legislation2/24/2026
Local Legislation2/17/2026

Full Bill Text

No bill text available