MOBILE, Ala. — Senior homeowners in Mobile County and 17 other Alabama counties could see some relief on their property tax bills if voters approve local constitutional amendments on the Nov. 3 general election ballot. The measures would let qualifying taxpayers 65 and older claim a new senior property tax exemption on the homes where they live.
The Alabama Legislature approved the proposed amendments during its 2026 regular session, sending them to voters in each affected county. In Mobile County, the amendment goes a step further by also raising the income limit for certain existing homestead exemptions to $50,000.
The counties with the local amendment on the ballot are Blount, Clarke, Colbert, Covington, Cullman, Fayette, Franklin, Henry, Lamar, Lawrence, Limestone, Macon, Mobile, Monroe, Morgan, Perry, Walker and Wilcox. In southwest Alabama, that list includes Mobile, Clarke and Monroe counties.
What the amendment says
The ballot language describes the measure as “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.”
State Reps. David Standridge, R-Hayden, and Heath Allbright, R-Holly Pond, introduced the legislation to allow the exemption from ad valorem taxes, the property taxes levied on the value of real estate, for their districts.
To qualify, an owner must have used the property as a single-family residence “for not less than five years immediately prior to the tax exemption.”
How the exemption would work
If approved in a county, the amendment would set out these provisions:
- The taxpayer would continue to receive the senior property tax exemption as long as he or she continues to use the property as a principal place of residence.
- The taxpayer would remain eligible to claim a homestead exemption and any other exemption authorized by law on the property.
- The property would remain subject to any changes in the millage rate.
- The assessed value of any additions built after the taxpayer claims the exemption would be added to the property’s assessed value and taxed based on that increase.
- The exemption could first be claimed beginning Oct. 1, 2027, for the value of the property on Oct. 1, 2026.
- The exemption must be claimed in writing with the county revenue commissioner between Oct. 1 and Dec. 31.
Taken together, those provisions tie the exemption to a property’s value as of Oct. 1, 2026, while keeping the home subject to future millage rate changes and to taxes on new additions. In other words, the measure is aimed at the value of the home itself rather than the tax rate. If a county, city or school district raises or lowers its millage, a senior who claims the exemption would still see that change on the tax bill. And if a homeowner adds a room, a garage or other improvement after claiming the exemption, the added value would be taxed.
The five-year residency requirement means the exemption is aimed at longtime owner-occupants rather than recent buyers or owners of rental or investment property. The requirement that the property be the taxpayer’s principal residence also means the exemption would end if the owner moves and no longer lives in the home.
Mobile County’s added change
Mobile County’s version of the amendment includes a second piece: it would raise the income limit for certain homestead exemptions to $50,000. Homestead exemptions in Alabama reduce the taxable value of an owner-occupied home, and some of the exemptions available to older homeowners and people with disabilities are tied to income limits. Raising the limit would allow more Mobile County households to qualify for those exemptions.
Homeowners who want to know which exemptions they currently receive, or whether they might qualify under the new rules, can contact the Mobile County Revenue Commission. Revenue commissioners in each county handle property assessments and exemption applications, and they can explain how a particular exemption would apply to a specific property.
How local amendments work in Alabama
Alabama’s constitution reserves many decisions about local taxes to the state rather than to counties and cities, which is why changes to property tax exemptions often require a constitutional amendment. Because those amendments affect only one county, they generally appear only on that county’s ballot, and only voters who live in that county decide them. The state’s constitution was recompiled and ratified by voters in 2022, which is why the amendment refers to the “Constitution of Alabama of 2022.”
Each county’s amendment stands on its own. Voters in Mobile County will decide the Mobile County measure, voters in Clarke County will decide the Clarke County measure, and so on. Approval in one county does not put the exemption into effect in any other county.
Alabama ballots often include a mix of statewide amendments and local amendments, and local measures are typically listed after statewide questions. Voters can review their sample ballot ahead of time to see the full text of every amendment they will be asked to decide.
What it means for homeowners and local budgets
Property taxes in Alabama help pay for public schools, county government and other local services, and a portion of the money in many counties is earmarked for specific purposes. Alabama’s property taxes are among the lowest in the nation, but rising home values in many areas have increased what some homeowners owe even when millage rates stay the same. Measures like the senior exemption are designed to reduce the effect of rising values on longtime older homeowners, who are often on fixed incomes.
The amendment’s text does not specify how much revenue each county might forgo if it passes, and the effect would depend on how many seniors qualify and claim the exemption and how much property values change after Oct. 1, 2026.
Key dates and how to vote
- Nov. 3, 2026: General election. Polls are open 7 a.m. to 7 p.m., and voters must bring a valid photo ID.
- Oct. 1, 2026: The property valuation date the exemption would be based on.
- Oct. 1, 2027: The first date qualifying taxpayers could claim the exemption, if approved.
- Oct. 1 to Dec. 31: The window each year for filing a written claim with the county revenue commissioner.
Voters can check their registration, find their polling place and view a sample ballot through the Alabama Secretary of State’s voter information site, AlabamaVotes.gov, or by contacting their county board of registrars or probate judge’s office.
If the amendment passes in a county, eligible seniors there will not need to do anything until the filing window opens. Starting Oct. 1, 2027, they would need to submit a written claim to the county revenue commissioner before Dec. 31 to receive the exemption.
