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Enacted

Clarke County authorizes property tax assessment freeze for homeowners 65 and older starting October 2027

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

Last action · March 5, 2026: EnactedSponsor: Jackson

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Eligible Clarke County homeowners aged 65 and older may freeze their property's assessed tax value starting October 1, 2027, provided they have lived in the home as their primary residence for at least five years. Taxpayers must apply in writing between October 1 and December 31, and the measure requires voter ratification as a constitutional amendment.

Why it matters

Qualifying senior residents will lock in their property assessment value to limit future tax increases, while the county will continue to apply changes and assess any new physical property additions.

Background
  • Local constitutional amendments in Alabama require approval by a majority of statewide voters in a referendum before taking effect in the specified county. 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

Clarke County property owners aged 65 or older

Eligible seniors may freeze their property tax assessment value after meeting residency and ownership requirements.

Directly affected

Clarke County Revenue Commissioner

The office must process written exemption claims 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 senior property tax exemption in Clarke County?
Individuals who are 65 years of age or older, own real property classified as single-family owner-occupied residential property in Clarke County, and have used it as their principal residence for at least five years immediately prior to the tax year.
When can residents begin claiming this exemption?
The exemption may be claimed beginning October 1, 2027, for the property value assessed on October 1, 2026, subject to voter approval of the constitutional amendment.
How do eligible taxpayers apply for the exemption?
Taxpayers must file a claim in writing with the Clarke County Revenue Commissioner between October 1 and December 31.

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

20 actions
  1. Mar 5, 2026HouseEnrolled
    Enacted
  2. Mar 5, 2026House
    Sent to Secretary of State
  3. Mar 5, 2026HouseEnrolled
    Delivered to Governor
  4. Mar 5, 2026Senate
    Signature Requested
  5. Mar 5, 2026House
    Enrolled
  6. Mar 5, 2026House
    Ready to Enroll
Show 14 earlier actions
  1. Mar 3, 2026Senate
    Local Certification Resolution - Adopted Roll Call 671
  2. Mar 3, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 670
  3. Mar 3, 2026Senate
    Third Reading in Second House
  4. Feb 26, 2026Senate
    Read for the Second Time and placed on the Calendar
  5. Feb 26, 2026SenateCommittee
    Reported Out of Committee Second House
  6. Feb 25, 2026SenateCommittee
    Pending Committee Action in Second House
  7. Feb 25, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  8. Feb 25, 2026House
    LocalCertificationResolutionAdopted
  9. Feb 25, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 589
  10. Feb 25, 2026House
    Third Reading in House of Origin
  11. Feb 24, 2026House
    Read for the Second Time and placed on the Calendar
  12. Feb 24, 2026HouseCommittee
    Reported Out of Committee House of Origin
  13. Feb 19, 2026HouseCommittee
    Pending Committee Action in House of Origin
  14. Feb 19, 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

Constitution of Alabama of 2022, Clarke County, Code Commissioner and 1 more
otherConstitution of Alabama of 2022“The state constitution amended by this act”Map →
locationClarke County“Geographic area where the proposed constitutional amendment and property tax exe”Map →
OrganizationCode Commissioner“Official tasked with numbering and placing the amendment in the constitution upo”Map →
OrganizationClarke County Revenue Commissioner“Official office where taxpayers must file in writing to claim the 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
  • Buzz20
    Current news / social attention level

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