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AlabamaHB3082026 Regular SessionHouseWALLET

Mobile County; senior property tax exemption, authorized; constitutional amendment

Sponsored By: Mark Shirey (Republican)

Adopted

Mobile County

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Mobile County seniors get home assessment freeze

The law requires majority voter approval for this constitutional amendment to take effect. Beginning October 1, 2027, Mobile County homeowners age 65 or older can claim a freeze on their home's assessed value. The home must be single-family, owner-occupied, and their main home for at least five years immediately before the first claim's tax year. The freeze uses the assessed value from the preceding year; first claims in 2027 use the October 1, 2026 value. File a written claim with the Mobile County Revenue Commissioner between October 1 and December 31 of the claim year. Homeowners must keep using the property as their main home and remain eligible for homestead and other allowed exemptions. Tax rates can still change, and later additions are added to the assessed value and taxed.

Mobile County raises homeowners' income eligibility limit

Upon voter ratification, the amendment raises Mobile County's age- and income-based homestead exemption income limit to $50,000 annually. Homeowners must still meet the exemption's age requirement. Income means adjusted gross income shown on the most recent state income tax return or other appropriate evidence. The law does not specify the exemption amount or a separate start date for this change.

Sponsors & Cosponsors

Sponsor

  • Mark Shirey

    Republican • House

Cosponsors

  • Chip Brown

    Republican • House

  • Margie Wilcox

    Republican • House

  • Shane Stringer

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 414 • No: 0

House vote • 3/12/2026

Shirey Concur In and Adopt - Adopted Roll Call 889

Yes: 98 • No: 0 • Other: 7

Senate vote • 3/10/2026

Third Reading in Second House

Yes: 32 • No: 0

Senate vote • 3/10/2026

Figures motion to Adopt - Adopted Roll Call 739

Yes: 32 • No: 0

Senate vote • 3/10/2026

Figures Local Certification Resolution - Adopted Roll Call 741

Yes: 32 • No: 0

Senate vote • 3/10/2026

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 740

Yes: 32 • No: 0

House vote • 2/3/2026

Third Reading in House of Origin

Yes: 72 • No: 0 • Other: 27

House vote • 2/3/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 266

Yes: 68 • No: 0 • Other: 35

House vote • 2/3/2026

LocalCertificationResolutionAdopted

Yes: 48 • No: 0 • Other: 53

Actions Timeline

  1. Delivered to Governor

    3/17/2026House

  2. Sent to Secretary of State

    3/17/2026House

  3. Signature Requested

    3/17/2026Senate

  4. Enacted

    3/17/2026House

  5. Shirey Concur In and Adopt - Adopted Roll Call 889

    3/12/2026House

  6. Ready to Enroll

    3/12/2026House

  7. Enrolled

    3/12/2026House

  8. Third Reading in Second House

    3/10/2026Senate

  9. Mobile County Legislation 1st Amendment Offered

    3/10/2026Senate

  10. Figures motion to Table - Adopted Voice Vote

    3/10/2026Senate

  11. Figures 1st Amendment Offered

    3/10/2026Senate

  12. Figures motion to Adopt - Adopted Roll Call 739

    3/10/2026Senate

  13. Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 740

    3/10/2026Senate

  14. Figures Local Certification Resolution - Adopted Roll Call 741

    3/10/2026Senate

  15. Read for the Second Time and placed on the Calendar

    3/5/2026Senate

  16. Mobile County Legislation 1st Amendment

    3/4/2026Senate

  17. Reported Out of Committee Second House

    3/4/2026Senate

  18. Read for the first time and referred to the Senate Committee on Mobile County Legislation

    2/5/2026Senate

  19. Pending Committee Action in Second House

    2/5/2026Senate

  20. Lovvorn Motion to Carry Over Temporarily - Adopted Voice Vote

    2/3/2026House

  21. Third Reading in House of Origin

    2/3/2026House

  22. Motion to Read a Third Time and Pass - Adopted Roll Call 266

    2/3/2026House

  23. LocalCertificationResolutionAdopted

    2/3/2026House

  24. Read for the Second Time and placed on the Calendar

    1/29/2026House

  25. Reported Out of Committee House of Origin

    1/28/2026House

Bill Text

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