Alabama 2024 Regular Session

Alabama House Bill HB40 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~HB40ENROLLED~~
	1	+	HB40INTRODUCED
2	2		Page 0
3	3		HB40
4		-	CC6MQQ-2
	4	+	CC6MQQ-1
5	5		By Representative Pettus (Constitutional Amendment)
6	6		RFD: Local Legislation
7	7		First Read: 06-Feb-24
8	8		PFD: 12-Jan-24
9	9		1
10	10		2
11	11		3
12	12		4
13	13		5
14		-	6 ~~HB40 Enrolled~~
	14	+	6 CC6MQQ-1 09/06/2023 RA (F)RA 2023-2845
15	15		Page 1
16	16		PFD: 12-Jan-24
17		-	Enrolled, An Act,
	17	+	SYNOPSIS:
	18	+	This bill would propose an amendment to the
	19	+	Constitution of Alabama of 2022, relating to Lauderdale
	20	+	County, to authorize a qualified taxpayer 65 years of
	21	+	age or older to claim a senior property tax exemption
	22	+	for real property owned in the county under certain
	23	+	conditions.
	24	+	A BILL
	25	+	TO BE ENTITLED
	26	+	AN ACT
18	27		Proposing an amendment to the Constitution of Alabama
19	28		of 2022, relating to Lauderdale County, to authorize a
20	29		qualified taxpayer 65 years of age or older to claim a senior
21	30		property tax exemption for real property owned in the county
22	31		under certain conditions.
23	32		BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
24	33		Section 1. The following amendment to the Constitution
25	34		of Alabama of 2022, is proposed and shall become valid as a
26	35		part of the constitution when all requirements of this act and
27	36		applicable constitutional provisions are fulfilled:
28	37		PROPOSED AMENDMENT
29		-	(a) In Lauderdale County, a person 65 years of age or
30		-	older may claim a senior property tax exemption for ad valorem
31		-	tax purposes on real property located in the county which is
32		-	owned by the person, classified as single-family
33		-	owner-occupied residential property, and used as the principal
34		-	place of residence of the person for not less than five years
35		-	immediately prior to the tax year for which the person first
36		-	claims the senior property tax exemption. The senior property
37		-	tax exemption shall freeze the assessed value of the property
38		-	for the year immediately prior to claiming the exemption.
39		-	(b) The following provisions shall apply to the person
40		-	claiming the senior property tax exemption:
41		-	(1) The taxpayer shall continue to receive the senior
42		-	property tax exemption as long as the taxpayer continues to
43		-	use the property as his or her principal place of residence.
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71		-	28 HB40 ~~Enrolled~~
	65	+	28 HB40 INTRODUCED
72	66		Page 2
	67	+	PROPOSED AMENDMENT
	68	+	(a) In Lauderdale County, a person 65 years of age or
	69	+	older may claim a senior property tax exemption for ad valorem
	70	+	tax purposes on real property located in the county which is
	71	+	owned by the person, classified as single-family
	72	+	owner-occupied residential property, and used as the principal
	73	+	place of residence of the person for not less than five years
	74	+	immediately prior to the tax year for which the person first
	75	+	claims the senior property tax exemption. The senior property
	76	+	tax exemption shall freeze the assessed value of the property
	77	+	for the year immediately prior to claiming the exemption.
	78	+	(b) The following provisions shall apply to the person
	79	+	claiming the senior property tax exemption:
	80	+	(1) The taxpayer shall continue to receive the senior
	81	+	property tax exemption as long as the taxpayer continues to
73	82		use the property as his or her principal place of residence.
74	83		(2) The person shall continue to be eligible to claim a
75	84		homestead exemption and any other exemption authorized by law
76	85		on the property.
77	86		(3) The property shall continue to be subject to any
78	87		millage rate changes on the property.
79	88		(4) The assessed value of any additions to the property
80	89		after claiming the senior property tax exemption shall be
81	90		added to the assessed value of the property and subject to ad
82	91		valorem tax based on the increase in the assessed value of the
83	92		addition after the taxpayer claims the senior property tax
84	93		exemption.
85	94		(5) This exemption may be claimed beginning October 1,
86	95		2025, for the value of the property on October 1, 2024.
87		-	(6) This exemption must be claimed in writing with the
88		-	Lauderdale County Revenue Commissioner between October 1 and
89		-	December 31.
90		-	Upon ratification of this constitutional amendment, the
91		-	Code Commissioner shall number and place this amendment as
92		-	appropriate in the constitution omitting this instructional
93		-	paragraph and may make the following nonsubstantive revisions:
94		-	change capitalization, hierarchy, spelling, and punctuation
95		-	for purposes of style and uniformity; correct manifest
96		-	grammatical, clerical, and typographical errors; revise
97		-	internal or external citations and cross-references; and
98		-	translate effective dates.
99		-	Section 2. An election upon the proposed amendment
100		-	shall be held in accordance with Sections 284, 284.01, and 285
101		-	of the Constitution of Alabama of 2022, and the election laws
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129		-	56 HB40 ~~Enrolled~~
	123	+	56 HB40 INTRODUCED
130	124		Page 3
	125	+	2025, for the value of the property on October 1, 2024.
	126	+	(6) This exemption must be claimed in writing with the
	127	+	Lauderdale County Revenue Commissioner between October 1 and
	128	+	December 31.
	129	+	Upon ratification of this constitutional amendment, the
	130	+	Code Commissioner shall number and place this amendment as
	131	+	appropriate in the constitution omitting this instructional
	132	+	paragraph and may make the following nonsubstantive revisions:
	133	+	change capitalization, hierarchy, spelling, and punctuation
	134	+	for purposes of style and uniformity; correct manifest
	135	+	grammatical, clerical, and typographical errors; revise
	136	+	internal or external citations and cross-references; and
	137	+	translate effective dates.
	138	+	Section 2. An election upon the proposed amendment
	139	+	shall be held in accordance with Sections 284, 284.01, and 285
131	140		of the Constitution of Alabama of 2022, and the election laws
132	141		of this state.
133	142		Section 3. The appropriate election official shall
134	143		assign a ballot number for the proposed constitutional
135	144		amendment on the election ballot and shall set forth the
136	145		following description of the substance or subject matter of
137	146		the proposed constitutional amendment:
138	147		"Relating to Lauderdale County; proposing an amendment
139	148		to the Constitution of Alabama of 2022, to authorize a
140	149		qualified taxpayer 65 years of age or older to claim a senior
141	150		property tax exemption for real property under certain
142	151		conditions.
143	152		Proposed by Act ____. "
144	153		This description shall be followed by the following
145		-	language:
146		-	"Yes( ) No( )."
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161		-	71 HB40 Enrolled
162		-	Page 4
163		-	"Yes( ) No( )."
164		-	________________________________________________
165		-	Speaker of the House of Representatives
166		-	________________________________________________
167		-	President and Presiding Officer of the Senate
168		-	House of Representatives
169		-	I hereby certify that the within Act originated in and
170		-	was passed by the House 28-Feb-24.
171		-	John Treadwell
172		-	Clerk
173		-	Senate 30-Apr-24 Passed
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	181	+	84 HB40 INTRODUCED
	182	+	Page 4
	183	+	This description shall be followed by the following
	184	+	language:
	185	+	"Yes( ) No( )."
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