SB212 Fayette County; senior property tax exemption authorized…

Plain English Breakdown

The bill has passed the legislature but requires voter approval via election before becoming effective.

Fayette County Senior Property Tax Exemption Amendment

This bill proposes a change to Alabama's constitution that would let seniors in Fayette County freeze their home property tax value if they meet specific age and residency rules.

What This Bill Does

Proposes an amendment to the Constitution of Alabama for Fayette County only.
Allows individuals aged 65 or older to claim a senior property tax exemption on single-family owner-occupied homes.
Freezes the assessed value of the home at the level from the year before the exemption is claimed.
Requires homeowners to have lived in the house as their main residence for five years straight immediately prior to claiming the exemption.
Sets October 1, 2027, as the start date for claiming this exemption.

Who It Names or Affects

Residents of Fayette County who are at least 65 years old and own single-family owner-occupied homes used as their main residence.
The Fayette County Revenue Commissioner, who will process written claims between October 1 and December 31.

Terms To Know

Senior property tax exemption: A rule that stops the official value of a home from rising for tax purposes after it is claimed by an eligible senior, freezing it at the prior year's level.
Assessed value: The dollar amount assigned to a property used to calculate how much ad valorem (property) tax must be paid.
Principal place of residence: The main home where the person lives, which must have been their primary home for at least five years before applying.

Limits and Unknowns

This bill only proposes an amendment; it must be approved by a majority of voters in an election to become law.
Taxpayers still pay taxes based on any changes to tax rates (millage) even if their home value is frozen.
New additions built onto the house after claiming the exemption will increase the taxable assessed value.

Official Summary Text

Fayette County; senior property tax exemption authorized, constitutional amendment

Current Bill Text

Read the full stored bill text

SB212 INTRODUCED
Page 0
SB212
EJRRT22-1
By Senator Woods (Constitutional Amendment)
RFD: Local Legislation
First Read: 27-Jan-26
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EJRRT22-1 01/13/2026 EGC (L)EGC 2026-2
Page 1
First Read: 27-Jan-26
SYNOPSIS:
This bill would propose an amendment to the
Constitution of Alabama of 2022, relating to Fayette
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 Fayette 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 Fayette 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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SB212 INTRODUCED
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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
Fayette County Revenue Commissioner between October 1 and
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SB212 INTRODUCED
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Fayette 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 Fayette 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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SB212 INTRODUCED
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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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