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Read. Follow. Verify.Lawrence County senior property tax exemption authorized by constitutional amendment in HB 421
Last action · February 24, 2026: EnactedSponsor: Ernie Yarbrough
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What This Bill Does
Eligible residents in Lawrence County aged 65 or older may claim a senior property tax exemption beginning October 1, 2027, to freeze their property's assessed value if they have owned and occupied the home for at least five years. The measure requires a constitutional amendment approved by voters at an upcoming election.
Qualifying older homeowners in Lawrence County can protect their principal residence from property tax spikes caused by rising assessments, though new additions to the home remain subject to additional taxes.
- Constitutional amendments in Alabama require approval by a majority of qualified electors voting statewide or locally depending on the scope 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.
Lawrence County taxpayers 65 years of age or older
Qualified seniors become eligible to freeze their property assessment values and claim a new tax exemption after five years of residency.
Lawrence County Revenue Commissioner
The office is tasked with receiving written exemption claims from taxpayers 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 qualifies for the Lawrence County senior property tax exemption?
What does the property tax exemption actually do?
How do eligible residents apply for the exemption?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Became law.
Procedural history
21 actions- Feb 24, 2026HouseEnrolledEnacted
- Feb 24, 2026HouseEnrolledDelivered to Governor
- Feb 24, 2026HouseSent to Secretary of State
- Feb 24, 2026HouseEnrolledDelivered to Governor
- Feb 24, 2026SenateSignature Requested
- Feb 24, 2026HouseEnrolled
Show 15 earlier actions
- Feb 24, 2026HouseReady to Enroll
- Feb 24, 2026SenateChambliss Local Certification Resolution - Adopted Roll Call 539
- Feb 24, 2026SenateFloorMotion to Read a Third Time and Pass - Adopted Roll Call 538
- Feb 24, 2026SenateThird Reading in Second House
- Feb 19, 2026SenateRead for the Second Time and placed on the Calendar
- Feb 19, 2026SenateCommitteeReported Out of Committee Second House
- Feb 17, 2026SenateCommitteePending Committee Action in Second House
- Feb 17, 2026SenateIntroducedRead for the first time and referred to the Senate Committee on Local Legislation
- Feb 17, 2026HouseLocalCertificationResolutionAdopted
- Feb 17, 2026HouseFloorMotion to Read a Third Time and Pass - Adopted Roll Call 435
- Feb 17, 2026HouseThird Reading in House of Origin
- Feb 12, 2026HouseRead for the Second Time and placed on the Calendar
- Feb 12, 2026HouseCommitteeReported Out of Committee House of Origin
- Feb 10, 2026HouseCommitteePending Committee Action in House of Origin
- Feb 10, 2026HouseIntroducedRead 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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Local Assessment Freeze Implementation
The measure establishes a specialized assessment freeze mechanism tied to a five-year residency requirement in Lawrence County, taking effect in late 2027 pending voter approval.
Connected Entities
Sources
alison.legislature.state.al.us
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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