Part ofProperty Tax →

The civic record

Read. Follow. Verify.

SB 56ALABAMASession 2026rsState BillBecame law

Enacted

Walker County Authorizes Senior Property Tax Assessment Freeze Starting October 2027

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

Last action · January 29, 2026: EnactedSponsor: Matt Woods

Companion · HB 209same policy, House version

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Does

Walker County homeowners aged 65 or older may claim a senior property tax exemption beginning October 1, 2027, to freeze the assessed value of their single-family owner-occupied principal residence at the prior year's level. Taxpayers must have used the property as their principal place of residence for at least five years prior to claiming the exemption and must apply in writing with the Walker County Revenue Commissioner between October 1 and December 31.

Why it matters

Qualifying senior residents in Walker County will have their property tax assessment frozen to stabilize housing costs in retirement, provided they have lived in their homes for five consecutive years.

Background

Proposed constitutional amendments in Alabama must be approved by a majority of voters statewide at an election 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

Walker County property owners aged 65 or older

Qualified seniors meeting the residency requirement may freeze their home's assessed value for property tax purposes beginning October 1, 2027.

Directly affected

Walker County Revenue Commissioner

Responsible for processing written claims for the senior property tax exemption submitted 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 Walker County senior property tax exemption?

Individuals who are 65 years of age or older who own real property in Walker County that is classified as single-family owner-occupied residential property, used as their principal place of residence for at least five consecutive years prior to claiming the exemption.

When does the property tax exemption take effect?

The exemption may be claimed beginning October 1, 2027, subject to voter ratification of the constitutional amendment.

How do eligible residents apply for the exemption?

Taxpayers must file a claim in writing with the Walker County Revenue Commissioner between October 1 and December 31.

What happens to the property tax if I build an addition to my home after claiming the exemption?

The assessed value of any additions made to the property after claiming the exemption will be added to the assessed value and subjected to based on that increase.

What else do you want to know?

News Coverage

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

Follow the record

Votes, people, money & the original source

Where This Stands

Current status: Became law.

Procedural history

20 actions

Jan 29, 2026SenateEnrolled
Enacted
Jan 29, 2026SenateEnrolled
Delivered to Governor
Jan 29, 2026House
Signature Requested
Jan 29, 2026Senate
Enrolled
Jan 29, 2026Senate
Ready to Enroll
Jan 27, 2026House
LocalCertificationResolutionAdopted

Show 14 earlier actions

Jan 27, 2026HouseFloor
Motion to Read a Third Time and Pass - Adopted Roll Call 202
Jan 27, 2026House
Third Reading in Second House
Jan 27, 2026House
Carried Over to the Call of the Chair
Jan 22, 2026House
Read for the Second Time and placed on the Calendar
Jan 22, 2026HouseCommittee
Reported Out of Committee Second House
Jan 20, 2026HouseCommittee
Pending Committee Action in Second House
Jan 20, 2026HouseIntroduced
Read for the first time and referred to the House Committee on Local Legislation
Jan 20, 2026Senate
Chambliss Local Certification Resolution - Adopted Roll Call 42
Jan 20, 2026SenateFloor
Motion to Read a Third Time and Pass - Adopted Roll Call 41
Jan 20, 2026Senate
Third Reading in House of Origin
Jan 15, 2026Senate
Read for the Second Time and placed on the Calendar
Jan 15, 2026SenateCommittee
Reported Out of Committee House of Origin
Jan 13, 2026SenateCommittee
Pending Committee Action in House of Origin
Jan 13, 2026SenateIntroduced
Read for the first time and referred to the Senate 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.

Connected Entities

Walker County, Constitution of Alabama of 2022, Patrick Harris and 1 more

locationWalker County“County where the senior property tax exemption applies.”Map →

otherConstitution of Alabama of 2022“State constitution being amended by this act.”Map →

PersonPatrick Harris“Secretary of the Senate who certified the act.”Map →

OrganizationWalker County Revenue Commissioner“Receives written applications for the senior property tax exemption.”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100

Significance60
How much this matters to a regular citizen
Controversy10
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz25
Current news / social attention level

Publisher tools