Bill > HB209

This bill proposes a constitutional amendment for Walker County, Alabama, to allow individuals aged 65 or older to claim a senior property tax exemption on their primary residence, provided they have owned and occupied it for at least five years. This exemption would freeze the property's assessed value at the level it was the year before the exemption is claimed, and the taxpayer would continue to receive it as long as they reside there, while still being eligible for other exemptions like the homestead exemption. However, any additions made to the property after the exemption is claimed would be subject to ad valorem tax based on their increased assessed value, and the exemption can be claimed starting October 1, 2027, by filing with the Walker County Revenue Commissioner between October 1 and December 31. The bill also outlines the process for holding an election to vote on this proposed constitutional amendment, which will become law if approved by a majority of voters.

Government Affairs

https://alison.legislature.state.al.us/bill-search