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AL HB460
Bill
Status
Passed
2/26/2026
Primary Sponsor
Rick Rehm
Click for details
AI Summary
- Proposes a constitutional amendment allowing Henry County residents age 65 or older to freeze the assessed value of their primary residence for ad valorem tax purposes
- Requires the property to be a single-family owner-occupied residence used as the taxpayer's principal home for at least 10 years prior to claiming the assessment
- Assessment remains in effect as long as the taxpayer continues to use the property as their principal residence, and taxpayers remain eligible for homestead and other exemptions
- Property remains subject to millage rate changes, and any additions or improvements to the property after claiming the assessment will be taxed at their new assessed value
- Claims may be filed beginning October 1, 2027, and must be submitted in writing to the Henry County Revenue Commissioner between October 1 and December 31
Legislative Description
Henry County; senior property tax assessment authorized; constitutional amendment
Henry County
Last Action
Enacted
2/26/2026
Committee Referrals
Local Legislation2/24/2026
Local Legislation2/17/2026
Full Bill Text
No bill text available