Walker County; ad valorem tax for educational purposes; provide homestead exemption

School tax relief for Walker County seniors

The law creates two school property tax breaks for older homeowners in the Walker County school district. They require majority approval in the November 3, 2026 referendum and start with tax years beginning January 1, 2027. Homeowners ages 70–74 can exempt $50,000 of their homestead’s assessed value; value above that remains taxable. Homeowners age 75 or older can exempt the full assessed value after living in the district for at least five years. Age is measured on January 1 of the tax year. The homestead includes the home and up to five contiguous acres. An unremarried surviving spouse can keep the $50,000 exemption starting at age 67, or the full exemption starting at 70. The spouse must continue living in the home as a homestead. Homeowners or their agents must apply to the Walker County tax commissioner, who provides forms and checks eligibility. Renewal is automatic while the recipient occupies the homestead, but recipients must report when they no longer qualify. These breaks cover school district educational taxes, including taxes for school bond payments, and replace other district educational tax exemptions. They do not reduce state, county-purpose, municipal-purpose, or independent school district taxes. Walker County pays for the referendum, and a court order can enforce required election duties. Without approval, or if the required election is not held, the exemption section is automatically repealed 365 days after the election.