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SB 371·AL·senate

Madison County; senior property tax exemption authorized; constitutional amendment

Passed One ChamberFiled Mar 17, 2026
Sponsor: Sam Givhan (R)
Latest Action

Third Reading in House of Origin

Mar 31, 2026

Summary

The measure proposes a constitutional amendment that would allow qualifying seniors in Madison County to claim a senior property‑tax exemption on their owner‑occupied single‑family residence. The exemption freezes the property’s assessed value at the year before the claim, while other tax rates and exemptions remain unchanged. Voters must approve the amendment for it to take effect.

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