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AL HB65

Bill

Official Source

Status

Passed

2/3/2026

Primary Sponsor

Jamie Kiel

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Proposes a constitutional amendment allowing Franklin County residents aged 65 or older to freeze the assessed value of their primary residence 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 uses the property as principal residence; property remains subject to millage rate changes and any additions are taxed at current assessed value
  • Claims must be filed in writing with the Franklin County Revenue Commissioner between October 1 and December 31, beginning October 1, 2027 (based on October 1, 2026 property values)
  • Requires approval by majority of Franklin County voters in a local referendum to take effect

Legislative Description

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

Franklin County

Last Action

Enacted

2/3/2026

Committee Referrals

Local Legislation1/21/2026
Local Legislation1/13/2026

Full Bill Text

No bill text available