Walker County; senior property tax exemption authorized; constitutional amendment

Summary

The amendment would allow homeowners in Walker County who are 65 or older to lock in the assessed value of their single‑family, owner‑occupied home for property tax purposes. To qualify, the home must have been the owner’s principal residence for at least five years and the exemption can be claimed starting October 1 2027 by filing a written request with the county revenue commissioner. The exemption continues as long as the home remains the senior’s primary residence and does not affect other tax exemptions.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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