Alabama HB436 proposes a constitutional amendment to allow seniors in Cullman County to claim a property tax exemption.

Alabama HB436 proposes an amendment to the Constitution of Alabama of 2022, authorizing a senior property tax exemption for qualified taxpayers in Cullman County. This exemption applies to real property owned by individuals aged 65 or older, classified as single-family owner-occupied residential property, and used as their 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 Cullman County Revenue Commissioner between October and December 31.

Alabama HB436 proposes a constitutional amendment to allow seniors in Cullman County to claim a property tax exemption.

Alabama HB436 proposes an amendment to the Constitution of Alabama of 2022, authorizing a senior property tax exemption for qualified taxpayers in Cullman County. This exemption applies to real property owned by individuals aged 65 or older, classified as single-family owner-occupied residential property, and used as their 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 Cullman County Revenue Commissioner between October and December 31.