HB40ENROLLED
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HB40
CC6MQQ-2
By Representative Pettus (Constitutional Amendment)
RFD: Local Legislation
First Read: 06-Feb-24
PFD: 12-Jan-24
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PFD: 12-Jan-24
Enrolled, An Act,
Proposing an amendment to the Constitution of Alabama
of 2022, relating to Lauderdale County, to authorize a
qualified taxpayer 65 years of age or older to claim a senior
property tax exemption for real property owned in the county
under certain conditions.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The following amendment to the Constitution
of Alabama of 2022, is proposed and shall become valid as a
part of the constitution when all requirements of this act and
applicable constitutional provisions are fulfilled:
PROPOSED AMENDMENT
(a) In Lauderdale County, a person 65 years of age or
older may claim a senior property tax exemption for ad valorem
tax purposes on real property located in the county which is
owned by the person, classified as single-family
owner-occupied residential property, and used as the principal
place of residence of the person for not less than five years
immediately prior to the tax year for which the person first
claims the senior property tax exemption. The senior property
tax exemption shall freeze the assessed value of the property
for the year immediately prior to claiming the exemption.
(b) The following provisions shall apply to the person
claiming the senior property tax exemption:
(1) The taxpayer shall continue to receive the senior
property tax exemption as long as the taxpayer continues to
use the property as his or her principal place of residence.
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use the property as his or her principal place of residence.
(2) The person shall continue to be eligible to claim a
homestead exemption and any other exemption authorized by law
on the property.
(3) The property shall continue to be subject to any
millage rate changes on the property.
(4) The assessed value of any additions to the property
after claiming the senior property tax exemption shall be
added to the assessed value of the property and subject to ad
valorem tax based on the increase in the assessed value of the
addition after the taxpayer claims the senior property tax
exemption.
(5) This exemption may be claimed beginning October 1,
2025, for the value of the property on October 1, 2024.
(6) This exemption must be claimed in writing with the
Lauderdale County Revenue Commissioner between October 1 and
December 31.
Upon ratification of this constitutional amendment, the
Code Commissioner shall number and place this amendment as
appropriate in the constitution omitting this instructional
paragraph and may make the following nonsubstantive revisions:
change capitalization, hierarchy, spelling, and punctuation
for purposes of style and uniformity; correct manifest
grammatical, clerical, and typographical errors; revise
internal or external citations and cross-references; and
translate effective dates.
Section 2. An election upon the proposed amendment
shall be held in accordance with Sections 284, 284.01, and 285
of the Constitution of Alabama of 2022, and the election laws
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of the Constitution of Alabama of 2022, and the election laws
of this state.
Section 3. The appropriate election official shall
assign a ballot number for the proposed constitutional
amendment on the election ballot and shall set forth the
following description of the substance or subject matter of
the proposed constitutional amendment:
"Relating to Lauderdale County; proposing an amendment
to the Constitution of Alabama of 2022, to authorize a
qualified taxpayer 65 years of age or older to claim a senior
property tax exemption for real property under certain
conditions.
Proposed by Act ____. "
This description shall be followed by the following
language:
"Yes( ) No( )."
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"Yes( ) No( )."
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 28-Feb-24.
John Treadwell
Clerk
Senate 30-Apr-24 Passed
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