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Enacted

Alabama proposes Perry County property tax assessment freeze for homeowners 65 and older

Original title: Perry County; senior property tax exemption, authorized; constitutional amendment

Last action · April 3, 2026: EnactedSponsor: Jackson

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Eligible Perry County homeowners age 65 or older may freeze their property tax assessment starting October 1, 2027, if approved by voters as a constitutional amendment. The exemption requires the owner to have used the property as a principal residence for at least five years.

Why it matters

Qualifying senior homeowners in Perry County will cap their property's assessed value at the prior year's level to limit property tax increases, provided they apply in writing between October 1 and December 31.

Background
  • Constitutional amendments in Alabama must be proposed by the Legislature and subsequently approved by a majority of voters statewide before taking effect. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Perry County taxpayers 65 years of age or older

Eligible seniors gain the option to freeze their property tax assessment value and limit future tax increases based on home value appreciation.

Directly affected

Perry County Revenue Commissioner

The office is required to process written exemption claims submitted annually between October 1 and December 31.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible for the Perry County senior property tax exemption?
Individuals 65 years of age or older who own real property in Perry County, classified it as single-family owner-occupied residential property, and used it as their principal place of residence for at least five years immediately prior to claiming the exemption.
How do residents apply for the exemption?
The exemption must be claimed in writing with the Perry County Revenue Commissioner between October 1 and December 31.
What happens to the property tax value once the exemption is granted?
The assessed value of the property is frozen at the level of the year immediately prior to claiming the exemption, though the property remains subject to changes and taxes on any new additions.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Became law.

Procedural history

21 actions
  1. Apr 3, 2026HouseEnrolled
    Enacted
  2. Apr 2, 2026House
    Sent to Secretary of State
  3. Apr 2, 2026HouseEnrolled
    Delivered to Governor
  4. Apr 2, 2026Senate
    Signature Requested
  5. Apr 2, 2026House
    Enrolled
  6. Apr 2, 2026House
    Ready to Enroll
Show 15 earlier actions
  1. Apr 2, 2026Senate
    Chambliss Local Certification Resolution - Adopted Roll Call 1085
  2. Apr 2, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 1084
  3. Apr 2, 2026Senate
    Third Reading in Second House
  4. Apr 1, 2026Senate
    Read for the Second Time and placed on the Calendar
  5. Apr 1, 2026SenateCommittee
    Reported Out of Committee Second House
  6. Mar 31, 2026SenateCommittee
    Pending Committee Action in Second House
  7. Mar 31, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  8. Mar 17, 2026House
    LocalCertificationResolutionAdopted
  9. Mar 17, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 975
  10. Mar 17, 2026House
    Third Reading in House of Origin
  11. Mar 17, 2026House
    Carried Over to the Call of the Chair
  12. Mar 10, 2026House
    Read for the Second Time and placed on the Calendar
  13. Mar 10, 2026HouseCommittee
    Reported Out of Committee House of Origin
  14. Mar 5, 2026HouseCommittee
    Pending Committee Action in House of Origin
  15. Mar 5, 2026HouseIntroduced
    Read for the first time and referred to the House Committee on Local Legislation

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

JacksonHousePrimary sponsorNo profile match

Connected Entities

Perry County, Alabama, Perry County Revenue Commissioner and 1 more
locationPerry County“Jurisdiction where the constitutional amendment applies”Map →
locationAlabama“State enacting the constitutional amendment”Map →
OrganizationPerry County Revenue Commissioner“Official office where the tax exemption must be claimed in writing”Map →
PersonJohn Treadwell“Clerk of the House of Representatives”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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