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Enacted

Covington County Constitutional Amendment Authorizes Property Tax Freeze for Residents 65 and Older

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

Last action · March 10, 2026: EnactedSponsor: Matthew Hammett

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Alabama lawmakers approved a constitutional amendment allowing Covington County property owners aged 65 or older to freeze their property's assessed value for tax purposes starting October 1, 2027, provided they have lived in the home as their primary residence for at least five years.

Why it matters

Qualifying Covington County seniors will see their property tax assessment frozen at the value from the year prior to claiming the exemption, shielding them from general increases in home valuation while keeping them subject to changes and taxes on any new home additions.

Background
  • Local constitutional amendments in Alabama require approval by a majority of statewide voters on a ballot 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

Covington County property owners 65 years of age or older

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

Directly affected

Covington County Revenue Commissioner

The office is responsible for receiving written claims for the senior property tax exemption 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 Covington County senior property tax exemption?
Individuals 65 years of age or older who own and occupy single-family residential property in Covington County as their principal place of residence for at least five consecutive years prior to the tax year.
When does the property tax exemption take effect?
The exemption may be claimed beginning October 1, 2027, using the property value assessed on October 1, 2026.
How do eligible residents apply for the exemption?
The exemption must be claimed in writing with the Covington 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 10, 2026HouseEnrolled
    Enacted
  2. Mar 10, 2026House
    Sent to Secretary of State
  3. Mar 10, 2026HouseEnrolled
    Delivered to Governor
  4. Mar 10, 2026Senate
    Signature Requested
  5. Mar 10, 2026House
    Enrolled
  6. Mar 10, 2026House
    Ready to Enroll
Show 14 earlier actions
  1. Mar 10, 2026Senate
    Chambliss Local Certification Resolution - Adopted Roll Call 748
  2. Mar 10, 2026SenateFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 747
  3. Mar 10, 2026Senate
    Third Reading in Second House
  4. Mar 5, 2026Senate
    Read for the Second Time and placed on the Calendar
  5. Mar 5, 2026SenateCommittee
    Reported Out of Committee Second House
  6. Mar 3, 2026SenateCommittee
    Pending Committee Action in Second House
  7. Mar 3, 2026SenateIntroduced
    Read for the first time and referred to the Senate Committee on Local Legislation
  8. Mar 3, 2026House
    LocalCertificationResolutionAdopted
  9. Mar 3, 2026HouseFloor
    Motion to Read a Third Time and Pass - Adopted Roll Call 665
  10. Mar 3, 2026House
    Third Reading in House of Origin
  11. Feb 26, 2026House
    Read for the Second Time and placed on the Calendar
  12. Feb 26, 2026HouseCommittee
    Reported Out of Committee House of Origin
  13. Feb 24, 2026HouseCommittee
    Pending Committee Action in House of Origin
  14. Feb 24, 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

Covington County Revenue Commissioner, Constitution of Alabama of 2022, Covington County
OrganizationCovington County Revenue Commissioner“Office where the exemption must be claimed in writing between October 1 and Dece”Map →
otherConstitution of Alabama of 2022“The state constitution being amended by this act”Map →
locationCovington County“Location where the constitutional amendment and property tax exemption apply”Map →

Sources

Open source document

alison.legislature.state.al.us

Analysis Score

0–100
  • Significance45
    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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