Alabama HB308 proposes a constitutional amendment to authorize a senior property tax exemption in Mobile County for qualified taxpayers.

Alabama HB308 proposes an amendment to the Constitution of Alabama of 2022, allowing qualified taxpayers aged 65 or older to claim a senior property tax exemption for real property in Mobile County. This exemption applies to single-family owner-occupied residential property used as the principal place of residence. The exemption freezes the assessed value of the property for the year immediately prior to claiming the exemption. The exemption must be claimed in writing with the Mobile County Revenue Commissioner between October and December 31.

Alabama HB308 proposes a constitutional amendment to authorize a senior property tax exemption in Mobile County for qualified taxpayers.

Alabama HB308 proposes an amendment to the Constitution of Alabama of 2022, allowing qualified taxpayers aged 65 or older to claim a senior property tax exemption for real property in Mobile County. This exemption applies to single-family owner-occupied residential property used as the principal place of residence. The exemption freezes the assessed value of the property for the year immediately prior to claiming the exemption. The exemption must be claimed in writing with the Mobile County Revenue Commissioner between October and December 31.