Alabama House Bill HB436

Alabama 2026 Regular Session

• Introduced: 2/12/26
• Refer: 2/12/26
• Report Pass: 2/17/26
• Refer: 2/19/26
• Report Pass: 2/24/26
• Enrolled: 2/26/26
• Passed: 2/26/26

Caption

Cullman County; senior property tax exemption, authorized; constitutional amendment

Summary

HB436 proposes a constitutional amendment specific to Cullman County that would allow a qualified taxpayer age 65 or older to claim a senior property tax exemption on eligible real property. To qualify, the property must be single-family, owner-occupied residential property in Cullman County and must have been the taxpayer’s principal residence for at least five years before the first year the exemption is claimed. The exemption would freeze the property’s assessed value at the level from the year immediately before the exemption is first claimed, while still allowing the taxpayer to keep any homestead exemption or other exemptions authorized by law. The bill also provides that millage rate changes would still apply, and any later additions to the property would be assessed and taxed based on the increase in value attributable to those additions. The exemption could first be claimed beginning October 1, 2027, for the property’s value as of October 1, 2026, and applications would be filed in writing with the Cullman County Revenue Commissioner between October 1 and December 31. Because this is a local constitutional amendment, it would change Alabama law only for Cullman County if approved by voters. It would add a county-specific property tax benefit for qualifying senior homeowners and would require the amendment to be placed in the Constitution of Alabama of 2022 upon ratification. The bill also directs the Code Commissioner to make only nonsubstantive formatting and citation changes when incorporating the amendment. The overall sentiment appears strongly favorable and noncontroversial. The recorded votes show overwhelming support in both chambers, including unanimous or near-unanimous passage on the relevant readings and local certification resolutions. There is no committee transcript indicating substantive debate or opposition. The main point of potential contention is the tax policy effect: the measure provides a property tax freeze for older homeowners, which benefits qualifying seniors but may reduce future ad valorem revenue growth for the county and local taxing authorities. Any concern would likely center on fairness, revenue impact, and the fact that the exemption is limited to long-term owner-occupied residences in one county.

Impact

If ratified, HB436 would amend the Alabama Constitution to create a Cullman County-only senior property tax exemption for qualifying homeowners age 65 or older. It would freeze the assessed value of eligible owner-occupied residential property, preserve other exemptions, continue to subject the property to millage changes, and tax post-exemption additions separately. The measure would affect ad valorem tax administration in Cullman County and require the Revenue Commissioner to process claims under the new constitutional rule.

Sentiment

The bill appears to have broad bipartisan support and little visible opposition. House and Senate votes were overwhelmingly in favor, and the local certification resolutions also passed unanimously. No committee discussion was provided, suggesting the measure moved as a routine local constitutional amendment with limited controversy.

Contention

The likely substantive issue is the fiscal impact of freezing assessed values for eligible senior homeowners, which could constrain future property tax growth for local governments and school funding entities. Any disagreement would likely be between supporters of tax relief for elderly long-term residents and those concerned about reduced revenue or preferential treatment for a narrow class of taxpayers. The bill’s eligibility limits—age 65+, five-year residency, owner-occupied single-family property, and county-specific application—also make it a targeted benefit rather than a broad tax change.