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

Summary

The amendment lets qualified seniors in Cullman County lock the assessed value of their single‑family, owner‑occupied home for tax purposes, provided they have lived there as their primary residence for at least five years. It applies from October 1, 2027, using the property’s value on October 1, 2026, and requires a written claim to the county revenue commissioner. The change must be approved by voters before it becomes part of the state constitution.

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