AL HB538

Proposes a constitutional amendment allowing Wilcox County residents aged 65 or older to claim a senior property tax exemption that freezes the assessed value of their primary residence

Requires the property to be owner-occupied, single-family residential, and used as the individual's principal residence for at least 5 years prior to claiming the exemption

Exemption may be claimed beginning October 1, 2027, based on the property's October 1, 2026 assessed value, with written application required between October 1 and December 31

Property remains subject to millage rate changes and any additions to the property will be assessed and taxed at current value

Requires approval by a majority of qualified Wilcox County voters in a referendum election to take effect