Alabama SB213 proposes a constitutional amendment to authorize a senior property tax exemption in Lamar County for qualified taxpayers.

Alabama SB213 proposes an amendment to the Constitution of Alabama of 2022, allowing qualified taxpayers in Lamar County to claim a senior property tax exemption for real property. To qualify, the taxpayer must be at least a certain age, own the property, use it as their principal residence, and have lived in the county for at least five years. The exemption freezes the property's assessed value for the year before claiming it. The exemption can be claimed starting October 1, 2027, and must be done in writing with the Lamar County Revenue Commissioner between October and December 31.

Alabama SB213 proposes a constitutional amendment to authorize a senior property tax exemption in Lamar County for qualified taxpayers.

Alabama SB213 proposes an amendment to the Constitution of Alabama of 2022, allowing qualified taxpayers in Lamar County to claim a senior property tax exemption for real property. To qualify, the taxpayer must be at least a certain age, own the property, use it as their principal residence, and have lived in the county for at least five years. The exemption freezes the property's assessed value for the year before claiming it. The exemption can be claimed starting October 1, 2027, and must be done in writing with the Lamar County Revenue Commissioner between October and December 31.