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AlabamaHB5072026 Regular SessionHouseWALLET

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

Sponsored By: Matthew Hammett (Republican)

Adopted

Covington County

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Bill Overview

Analyzed Economic Effects

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

Property value freeze for Covington County seniors

The law authorizes a property tax value freeze for Covington County homeowners age 65 or older. The amendment requires approval by a majority of qualified voters voting on it in a Yes/No election. The homeowner must own a single-family, owner-occupied home in the county. It must be their main home for at least five years immediately before the tax year of their first claim. Claims begin October 1, 2027, and freeze the assessed value used for taxes at the previous calendar year's value. For the first claims beginning October 1, 2027, the starting value is from October 1, 2026. Homeowners must file a written claim with the Covington County Revenue Commissioner between October 1 and December 31. The freeze lasts while the property remains their main home, and they remain eligible for homestead and other legal exemptions. Tax rates can still change, and the assessed value of later additions is added to the frozen value and taxed.

Sponsors & Cosponsors

Sponsor

  • Matthew Hammett

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 276 • No: 0

Senate vote • 3/10/2026

Chambliss Local Certification Resolution - Adopted Roll Call 748

Yes: 33 • No: 0

Senate vote • 3/10/2026

Third Reading in Second House

Yes: 33 • No: 0

Senate vote • 3/10/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 747

Yes: 33 • No: 0

House vote • 3/3/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 665

Yes: 68 • No: 0 • Other: 35

House vote • 3/3/2026

LocalCertificationResolutionAdopted

Yes: 48 • No: 0 • Other: 54

House vote • 3/3/2026

Third Reading in House of Origin

Yes: 61 • No: 0 • Other: 42

Actions Timeline

  1. Third Reading in Second House

    3/10/2026Senate

  2. Motion to Read a Third Time and Pass - Adopted Roll Call 747

    3/10/2026Senate

  3. Chambliss Local Certification Resolution - Adopted Roll Call 748

    3/10/2026Senate

  4. Ready to Enroll

    3/10/2026House

  5. Enrolled

    3/10/2026House

  6. Signature Requested

    3/10/2026Senate

  7. Delivered to Governor

    3/10/2026House

  8. Sent to Secretary of State

    3/10/2026House

  9. Enacted

    3/10/2026House

  10. Reported Out of Committee Second House

    3/5/2026Senate

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

    3/5/2026Senate

  12. Third Reading in House of Origin

    3/3/2026House

  13. Motion to Read a Third Time and Pass - Adopted Roll Call 665

    3/3/2026House

  14. LocalCertificationResolutionAdopted

    3/3/2026House

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

    3/3/2026Senate

  16. Pending Committee Action in Second House

    3/3/2026Senate

  17. Reported Out of Committee House of Origin

    2/26/2026House

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

    2/26/2026House

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

    2/24/2026House

  20. Pending Committee Action in House of Origin

    2/24/2026House

Bill Text

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