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

Summary

The amendment allows qualifying seniors in Wilcox County who own and live in a single‑family home for at least five years to claim a senior property tax exemption that freezes the property's assessed value. The exemption can be claimed starting October 1, 2027 for the 2026 value and remains as long as the home stays the principal residence. It does not affect other exemptions or millage rates, but any later additions to the home are taxed on the increased value.

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