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Enacted

Morgan County authorizes senior property tax exemption and value freeze

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

Last action · February 26, 2026: EnactedSponsor: Parker Moore

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Morgan County residents aged 65 or older may claim a property tax exemption that freezes their home's assessed value starting October 1, 2027, provided they have lived in the single-family residence for at least five years.

Why it matters

Qualifying older homeowners will cap their property tax assessment baseline based on the prior year's value, though they remain subject to future changes and tax increases on any new property additions.

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

Morgan County property owners aged 65 or older

Eligible residents can freeze their property's assessed value for ad valorem tax purposes after meeting residency requirements.

Directly affected

Morgan County Revenue Commissioner

The office is responsible for processing 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 Morgan County?
Individuals who are 65 years of age or older, own single-family residential property in Morgan County, and have used it as their principal place of residence for at least five years prior to the tax year.
When can homeowners begin claiming this exemption?
The exemption may be claimed beginning October 1, 2027, for the value of the property on October 1, 2026.
How do residents apply for the exemption?
Taxpayers must claim the exemption in writing with the Morgan 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. Feb 26, 2026HouseEnrolled
    Enacted
  2. Feb 26, 2026House
    Sent to Secretary of State
  3. Feb 26, 2026HouseEnrolled
    Delivered to Governor
  4. Feb 26, 2026Senate
    Signature Requested
  5. Feb 26, 2026House
    Enrolled
  6. Feb 26, 2026House
    Ready to Enroll
Show 14 earlier actions
  1. Feb 26, 2026Senate
    Chambliss Local Certification Resolution - Adopted Roll Call 635
  2. Feb 26, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 634
  3. Feb 26, 2026Senate
    Third Reading in Second House
  4. Feb 25, 2026Senate
    Read for the Second Time and placed on the Calendar
  5. Feb 25, 2026SenateCommittee
    Reported Out of Committee Second House
  6. Feb 24, 2026SenateCommittee
    Pending Committee Action in Second House
  7. Feb 24, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  8. Feb 24, 2026House
    LocalCertificationResolutionAdopted
  9. Feb 24, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 517
  10. Feb 24, 2026House
    Third Reading in House of Origin
  11. Feb 19, 2026House
    Read for the Second Time and placed on the Calendar
  12. Feb 19, 2026HouseCommittee
    Reported Out of Committee House of Origin
  13. Feb 17, 2026HouseCommittee
    Pending Committee Action in House of Origin
  14. Feb 17, 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

Connected Entities

Morgan County, Morgan County Revenue Commissioner, Code Commissioner
locationMorgan County“Jurisdiction where the property tax exemption applies”Map →
OrganizationMorgan County Revenue Commissioner“Official office where taxpayers must file for the exemption in writing”Map →
OrganizationCode Commissioner“Official tasked with numbering and placing the amendment in the constitution”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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