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AL HB488

Bill

Official Source

Status

Passed

3/12/2026

Primary Sponsor

Van Smith

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Proposes a constitutional amendment for Chilton County allowing residents 65 years or older to freeze their property's assessed value for ad valorem tax purposes
  • Applies to single-family owner-occupied residential property used as the 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 and does not affect eligibility for homestead or other exemptions
  • Property remains subject to millage rate changes, and any additions to the property after claiming the exemption will be assessed and taxed separately
  • Exemption may be claimed beginning October 1, 2027 (based on October 1, 2026 property value) by filing with the Chilton County Revenue Commissioner between October 1 and December 31

Legislative Description

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

Chilton County

Last Action

Enacted

3/12/2026

Committee Referrals

Local Legislation2/25/2026
Local Legislation2/19/2026

Full Bill Text

No bill text available