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AlabamaHB4212026 Regular SessionHouseWALLET

Lawrence County; senior property tax exemption authorized; constitutional amendment

Sponsored By: Ernie Yarbrough (Republican)

Adopted

Lawrence County

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Property assessment freeze for Lawrence County seniors

The law authorizes a Lawrence County constitutional amendment that requires majority voter approval to take effect. The exemption's first claim date is October 1, 2027. It freezes a qualifying home's assessed value at the value for the year before the first claim. Owners must be 65 or older and own a single-family, owner-occupied home in Lawrence County. The home must have been their main residence for at least five years immediately before the first claim's tax year. File a written claim with the Lawrence County Revenue Commissioner between October 1 and December 31. To keep the freeze, owners must keep living there and remain eligible for homestead and other legally authorized exemptions. Those exemptions remain available alongside the freeze. Tax rate changes still apply, so the freeze does not freeze the tax bill. Later additions increase the home's frozen base value, and increases in the additions' assessed value remain taxable.

Sponsors & Cosponsors

Sponsor

  • Ernie Yarbrough

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 242 • No: 0

Senate vote • 2/24/2026

Chambliss Local Certification Resolution - Adopted Roll Call 539

Yes: 31 • No: 0

Senate vote • 2/24/2026

Third Reading in Second House

Yes: 31 • No: 0

Senate vote • 2/24/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 538

Yes: 31 • No: 0

House vote • 2/17/2026

Third Reading in House of Origin

Yes: 58 • No: 0 • Other: 45

House vote • 2/17/2026

LocalCertificationResolutionAdopted

Yes: 24 • No: 0 • Other: 76

House vote • 2/17/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 435

Yes: 67 • No: 0 • Other: 37

Actions Timeline

  1. Third Reading in Second House

    2/24/2026Senate

  2. Motion to Read a Third Time and Pass - Adopted Roll Call 538

    2/24/2026Senate

  3. Chambliss Local Certification Resolution - Adopted Roll Call 539

    2/24/2026Senate

  4. Ready to Enroll

    2/24/2026House

  5. Enrolled

    2/24/2026House

  6. Signature Requested

    2/24/2026Senate

  7. Delivered to Governor

    2/24/2026House

  8. Sent to Secretary of State

    2/24/2026House

  9. Delivered to Governor

    2/24/2026House

  10. Enacted

    2/24/2026House

  11. Reported Out of Committee Second House

    2/19/2026Senate

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

    2/19/2026Senate

  13. Third Reading in House of Origin

    2/17/2026House

  14. Motion to Read a Third Time and Pass - Adopted Roll Call 435

    2/17/2026House

  15. LocalCertificationResolutionAdopted

    2/17/2026House

  16. Read for the first time and referred to the Senate Committee on Local Legislation

    2/17/2026Senate

  17. Pending Committee Action in Second House

    2/17/2026Senate

  18. Reported Out of Committee House of Origin

    2/12/2026House

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

    2/12/2026House

  20. Read for the first time and referred to the House Committee on Local Legislation

    2/10/2026House

  21. Pending Committee Action in House of Origin

    2/10/2026House

Bill Text

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