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Enacted

Alabama authorizes Henry County senior property tax assessment freeze for residents 65 and older

Original title: Henry County; senior property tax assessment authorized; constitutional amendment

Last action · February 26, 2026: EnactedSponsor: Rick Rehm

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Eligible Henry County residents aged 65 or older may freeze the assessed value of their primary residence for property tax purposes starting October 1, 2027, provided they have lived in the home for at least 10 consecutive years. The amendment requires taxpayers to file a written claim with the Henry County Revenue Commissioner between October 1 and December 31.

Why it matters

Qualifying homeowners will cap the assessed taxable value of their primary residence at the prior year's level, though they remain subject to future adjustments and any future 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

qualified taxpayers 65 years of age or older in Henry County

Taxpayers meeting age and residency requirements are eligible to freeze their property assessment value.

Directly affected

Henry County Revenue Commissioner

The commissioner's office is tasked with receiving and processing written claims for the senior property tax assessment 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 assessment in Henry County?
Individuals 65 years of age or older who own and occupy a single-family residential property as their principal place of residence for at least 10 years immediately prior to the tax year.
When can residents begin claiming this property tax assessment?
The assessment may be claimed beginning October 1, 2027, provided the constitutional amendment is ratified by voters.
How do eligible taxpayers apply for the assessment?
The assessment must be claimed in writing with the Henry 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

23 actions
  1. Feb 26, 2026HouseEnrolled
    Enacted
  2. Feb 26, 2026HouseEnrolled
    Delivered to Governor
  3. Feb 26, 2026House
    Sent to Secretary of State
  4. Feb 26, 2026HouseEnrolled
    Delivered to Governor
  5. Feb 26, 2026Senate
    Signature Requested
  6. Feb 26, 2026House
    Enrolled
Show 17 earlier actions
  1. Feb 26, 2026House
    Ready to Enroll
  2. Feb 26, 2026Senate
    Chambliss Local Certification Resolution - Adopted Roll Call 628
  3. Feb 26, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 627
  4. Feb 26, 2026Senate
    Third Reading in Second House
  5. Feb 25, 2026Senate
    Read for the Second Time and placed on the Calendar
  6. Feb 25, 2026SenateCommittee
    Reported Out of Committee Second House
  7. Feb 24, 2026SenateCommittee
    Pending Committee Action in Second House
  8. Feb 24, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  9. Feb 24, 2026House
    LocalCertificationResolutionAdopted
  10. Feb 24, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 521
  11. Feb 24, 2026House
    Rehm Motion to Reconsider Adopt - Adopted Voice Vote
  12. Feb 24, 2026House
    Motion to Read a Third Time and Pass - Lost Roll Call 520
  13. Feb 24, 2026House
    Third Reading in House of Origin
  14. Feb 19, 2026House
    Read for the Second Time and placed on the Calendar
  15. Feb 19, 2026HouseCommittee
    Reported Out of Committee House of Origin
  16. Feb 17, 2026HouseCommittee
    Pending Committee Action in House of Origin
  17. 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

Henry County Revenue Commissioner, Code Commissioner, Henry County
OrganizationHenry County Revenue Commissioner“Office where the senior property tax assessment must be claimed in writing”Map →
OrganizationCode Commissioner“Official responsible for numbering and placing the amendment in the constitution”Map →
locationHenry County“Location where the constitutional amendment applies”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance55
    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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