Walker County; senior property tax exemption authorized; constitutional amendment

HB209 INTRODUCED
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HB209
4U99AIR-1
By Representatives Barnes, Wadsworth (Constitutional
Amendment)
RFD: Local Legislation
First Read: 14-Jan-26
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4U99AIR-1 01/02/2026 EGC (L)cr 2026-3
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First Read: 14-Jan-26
SYNOPSIS:
This bill would propose an amendment to the
Constitution of Alabama of 2022, relating to Walker
County, to authorize a qualified taxpayer 65 years of
age or older to claim a senior property tax exemption
for real property owned in the county under certain
conditions.
A BILL
TO BE ENTITLED
AN ACT
To propose an amendment to the Constitution of Alabama
of 2022, relating to Walker County, to authorize a qualified
taxpayer 65 years of age or older to claim a senior property
tax exemption for real property owned in the county under
certain conditions.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The following amendment to the Constitution
of Alabama of 2022, is proposed:
PROPOSED AMENDMENT
(a) In Walker County, an individual 65 years of age or
older may claim a senior property tax exemption for ad valorem
tax purposes on real property located in the county which is
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tax purposes on real property located in the county which is
owned by the individual, classified as single-family
owner-occupied residential property, and used as the principal
place of residence of the individual for not less than five
years immediately prior to the tax year for which the
individual first claims the senior property tax exemption. The
senior property tax exemption shall freeze the assessed value
of the property for the year immediately prior to claiming the
exemption.
(b) The following provisions shall apply to the
individual claiming the senior property tax exemption:
(1) The taxpayer shall continue to receive the senior
property tax exemption as long as the taxpayer continues to
use the property as his or her principal place of residence.
(2) The individual shall continue to be eligible to
claim a homestead exemption and any other exemption authorized
by law on the property.
(3) The property shall continue to be subject to any
millage rate changes on the property.
(4) The assessed value of any additions to the property
after claiming the senior property tax exemption shall be
added to the assessed value of the property and subject to ad
valorem tax based on the increase in the assessed value of the
addition after the taxpayer claims the senior property tax
exemption.
(5) This exemption may be claimed beginning October 1,
2027.
(6) This exemption must be claimed in writing with the
Walker County Revenue Commissioner between October 1 and
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Walker County Revenue Commissioner between October 1 and
December 31.
Upon ratification of this constitutional amendment, the
Code Commissioner shall number and place this amendment as
appropriate in the constitution omitting this instructional
paragraph and may make the following nonsubstantive revisions:
change capitalization, hierarchy, spelling, and punctuation
for purposes of style and uniformity; correct manifest
grammatical, clerical, and typographical errors; revise
internal or external citations and cross-references; harmonize
language; and translate effective dates.
END PROPOSED AMENDMENT
Section 2. An election upon the proposed amendment
shall be held in accordance with Sections 284, 284.01, and 285
of the Constitution of Alabama of 2022, and the election laws
of this state. The appropriate election official shall assign
a ballot number for the proposed constitutional amendment on
the election ballot and shall set forth the following
description of the substance or subject matter of the proposed
constitutional amendment:
"Relating to Walker County, proposing an amendment to
the Constitution of Alabama of 2022, to authorize a qualified
taxpayer 65 years of age or older to claim a senior property
tax exemption for real property under certain conditions.
Proposed by Act ____."
This description shall be followed by the following
language:
"Yes( ) No( )."
Section 3. The proposed amendment shall become valid as
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Section 3. The proposed amendment shall become valid as
part of the Constitution of Alabama of 2022, when approved by
a majority of the qualified electors voting thereon.
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