Walker County; school district ad valorem tax; remove five year residency requirement for homestead exemption

Walker County seniors get easier tax relief

The law removes the five-year residency requirement for Walker County school district homeowners age 75 or older. It preserves two school property tax exemptions, based on age on January 1 of the application year. Residents ages 70–74 get a $50,000 exemption from their home's assessed value; value above that stays taxable. Residents age 75 or older get an exemption for the home's full assessed value. The property must qualify as a homestead, and the exemption covers no more than five contiguous acres. It covers school district taxes, including school bond taxes, but not other property taxes. An unremarried surviving spouse can keep the ages 70–74 exemption starting at age 67 while continuing to live there. For the full-value exemption, the surviving spouse must be at least 70, remain unmarried, and continue living there. The exemptions take effect January 1, 2027, only with approval from more than half of votes cast on November 3, 2026. Walker County pays for the election. The election superintendent must publish notice and certify results to the Secretary of State. Voters can seek a court order if the superintendent fails to hold the election. Without approval, or without the election, the act is automatically repealed on the 365th calendar day after the election date.