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HB 421·AL·house

Lawrence County; senior property tax exemption authorized; constitutional amendment

EnactedFiled Feb 10, 2026
Sponsor: Ernie Yarbrough (R)
Latest Action

Third Reading in Second House

Feb 24, 2026

Summary

The measure adds a constitutional amendment allowing people 65 or older who own and live in a single‑family home in Lawrence County to freeze the property's assessed value for tax purposes. To qualify, the homeowner must have used the house as their principal residence for at least five years before the first claim. The exemption can be claimed starting October 1, 2027 and remains in effect as long as the home stays the primary residence.

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