Alabama 2022 Regular Session

Alabama House Bill HB35 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 HB35
2	2	2 214925-1
3	3	3 By Representatives Crawford, Greer, Whitt, Moore (P) and
4	4	4 McCutcheon (N & P) (Constitutional Amendment)
5	5	5 RFD: Limestone County Legislation
6	6	6 First Read: 11-JAN-22
7	7
8	8	Page 0 1 214925-1:n:08/25/2021:FC/ma LSA2021-1887
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11	11	4
12	12	5
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14	14	7
15	15	8 SYNOPSIS: This bill would propose an amendment to the
16	16	9 Constitution of Alabama of 1901, relating to
17	17	10 Limestone County, to authorize a qualified taxpayer
18	18	11 age 65 or over to claim a senior property tax
19	19	12 exemption on real property in the county used as
20	20	13 the taxpayer's principal place of residence for not
21	21	14 less than five years immediately prior to the year
22	22	15 the person claims the senior property tax
23	23	16 exemption.
24	24	17
25	25	18 A BILL
26	26	19 TO BE ENTITLED
27	27	20 AN ACT
28	28	21
29	29	22 To propose an amendment to the Constitution of
30	30	23 Alabama of 1901, relating to Limestone County, to authorize a
31	31	24 qualified taxpayer age 65 or over to claim a senior property
32	32	25 tax exemption under certain conditions on real property in the
33	33	26 county used as the taxpayer's principal place of residence for
34	34	Page 1 1 not less than five years immediately prior to claiming the
35	35	2 senior property tax exemption.
36	36	3 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
37	37	4 Section 1. The following amendment to the
38	38	5 Constitution of Alabama of 1901, is proposed and shall become
39	39	6 valid as a part of the Constitution when all requirements of
40	40	7 this act are fulfilled:
41	41	8 PROPOSED AMENDMENT
42	42	9 (a) In Limestone County, a person age 65 or over may
43	43	10 claim a senior property tax exemption for ad valorem tax
44	44	11 purposes on real property in the county owned by the person
45	45	12 and classified as single-family owner-occupied residential
46	46	13 property and used as the principal place of residence of the
47	47	14 person for not less than five years immediately prior to the
48	48	15 tax year for which the person first claims the senior property
49	49	16 tax exemption. The senior property tax exemption shall freeze
50	50	17 the assessed value of the property for the year immediately
51	51	18 prior to claiming the exemption. The taxpayer shall continue
52	52	19 to be eligible for the senior property tax exemption as long
53	53	20 as the taxpayer continues to use the property as his or her
54	54	21 principal place of residence.
55	55	22 (b) The following provisions shall apply to the
56	56	23 person claiming the senior property tax exemption:
57	57	24 (1) The person shall continue to be eligible to
58	58	25 claim a homestead exemption and any other exemption authorized
59	59	26 by law on the property.
60	60	Page 2 1 (2) The property shall continue to be subject to any
61	61	2 millage rate changes on the property.
62	62	3 (3) The assessed value of any additions to the
63	63	4 property after claiming the senior property tax exemption
64	64	5 shall be added to the assessed value of the property and
65	65	6 subject to ad valorem tax based on the increase in the
66	66	7 assessed value of the addition after the taxpayer claims the
67	67	8 senior property tax exemption.
68	68	9 (c) The Department of Revenue may adopt any rules
69	69	10 necessary to implement the purpose and intent of this act.
70	70	11 Section 2. An election upon the proposed amendment
71	71	12 shall be held at the first primary election in 2022 in
72	72	13 accordance with Section 284 and Section 284.01 of the
73	73	14 Constitution of Alabama of 1901, now appearing as Section 284
74	74	15 and Section 284.01 of the Official Recompilation of the
75	75	16 Constitution of Alabama of 1901, as amended, and the election
76	76	17 laws of this state.
77	77	18 Section 3. The appropriate election official shall
78	78	19 assign a ballot number for the proposed constitutional
79	79	20 amendment on the election ballot and shall set forth the
80	80	21 following description of the substance or subject matter of
81	81	22 the proposed constitutional amendment:
82	82	23 "Relating to Limestone County; proposing an
83	83	24 amendment to the Constitution of Alabama of 1901, to authorize
84	84	25 a qualified taxpayer age 65 or over to claim a senior property
85	85	26 tax exemption under certain conditions on real property in the
86	86	27 county used as the taxpayer's principal place of residence for
87	87	Page 3 1 not less than five years immediately prior to claiming the
88	88	2 senior property tax exemption.
89	89	3 "Proposed by Act _________"
90	90	4 This description shall be followed by the following
91	91	5 language:
92	92	6 "Yes ( ) No ( )."
93	93	Page 4