Alabama HB313 proposes a constitutional amendment to allow seniors in Blount County to claim a property tax exemption.
Alabama HB313 proposes an amendment to the Constitution of Alabama of 2022, authorizing a senior property tax exemption for residents of Blount County aged 65 or older. The exemption applies to single-family owner-occupied residential properties used as the principal place of residence for at least five years. The assessed value of the property freezes at the year before the exemption is claimed. The exemption remains in effect as long as the property remains the principal residence. The exemption can be claimed annually between October and December 31.
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- Core Provisions
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- Impact
- Legal Framework
- Critical Issues
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