AlabamaHB5732026 Regular SessionHouseWALLET

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

Sponsored By: Thomas Jackson (Democratic)

Adopted

Perry County

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Bill Overview

Analyzed Economic Effects

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

Perry County senior property tax assessment freeze

The law authorizes a constitutional amendment that requires majority approval by voters before taking effect. The amendment freezes the assessed value used for property taxes for qualifying Perry County homeowners age 65 or older. Their single-family, owner-occupied home must have been their main residence for at least five years immediately before the first claim’s tax year. The freeze uses the assessed value from the year before the first claim. Claims begin October 1, 2027, using the October 1, 2026 value. Homeowners must apply in writing to the Perry County Revenue Commissioner between October 1 and December 31. The freeze continues while the home remains their main residence and they remain eligible for homestead and other legally authorized exemptions. Tax rates can still change. Later additions increase the base assessed value and remain subject to property tax.

Sponsors & Cosponsors

Sponsor

  • Thomas Jackson

    Democratic • House

Cosponsors

  • Prince Chestnut

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 347 • No: 0

Senate vote • 4/2/2026

Third Reading in Second House

Yes: 32 • No: 0

Senate vote • 4/2/2026

Chambliss Local Certification Resolution - Adopted Roll Call 1085

Yes: 32 • No: 0

Senate vote • 4/2/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 1084

Yes: 32 • No: 0

House vote • 3/17/2026

LocalCertificationResolutionAdopted

Yes: 74 • No: 0 • Other: 29

House vote • 3/17/2026

Motion to Read a Third Time and Pass - Adopted Roll Call 975

Yes: 83 • No: 0 • Other: 12

House vote • 3/17/2026

Third Reading in House of Origin

Yes: 94 • No: 0 • Other: 9

Actions Timeline

  1. Enacted

    4/3/2026House
  2. Third Reading in Second House

    4/2/2026Senate
  3. Motion to Read a Third Time and Pass - Adopted Roll Call 1084

    4/2/2026Senate
  4. Chambliss Local Certification Resolution - Adopted Roll Call 1085

    4/2/2026Senate
  5. Ready to Enroll

    4/2/2026House
  6. Enrolled

    4/2/2026House
  7. Signature Requested

    4/2/2026Senate
  8. Delivered to Governor

    4/2/2026House
  9. Sent to Secretary of State

    4/2/2026House
  10. Reported Out of Committee Second House

    4/1/2026Senate
  11. Read for the Second Time and placed on the Calendar

    4/1/2026Senate
  12. Read for the first time and referred to the Senate Committee on Local Legislation

    3/31/2026Senate
  13. Pending Committee Action in Second House

    3/31/2026Senate
  14. Carried Over to the Call of the Chair

    3/17/2026House
  15. Third Reading in House of Origin

    3/17/2026House
  16. Motion to Read a Third Time and Pass - Adopted Roll Call 975

    3/17/2026House
  17. LocalCertificationResolutionAdopted

    3/17/2026House
  18. Reported Out of Committee House of Origin

    3/10/2026House
  19. Read for the Second Time and placed on the Calendar

    3/10/2026House
  20. Read for the first time and referred to the House Committee on Local Legislation

    3/5/2026House
  21. Pending Committee Action in House of Origin

    3/5/2026House

Bill Text

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