Alabama Senior Property Tax Exemption in Covington County Amendment (2026)

Alabama Senior Property Tax Exemption in Covington County Amendment
Election date November 3, 2026
Topic Property tax exemptions and Property taxes
Status On the ballot
Type Legislatively referred constitutional amendment	Origin State legislature

The Senior Property Tax Exemption in Covington County Amendment is on the ballot in Alabama as a legislatively referred constitutional amendment on November 3, 2026.

A "yes" vote supports amending the Alabama Constitution to authorize residents who are 65 years of age or older in Covington County to claim a senior property tax exemption for real property owned.

A "no" vote opposes amending the Alabama Constitution to authorize residents who are 65 years of age or older in Covington County to claim a senior property tax exemption for real property owned.

Overview

What would the amendment change?

See also: Text of measure

The amendment, House Bill 507, would amend the Alabama Constitution to authorize residents who are 65 years of age or older in Covington County to claim a senior property tax exemption for real property owned.

How did this amendment get on the ballot?

See also: Path to the ballot

To put a legislatively referred constitutional amendment before voters, a 60% vote is required in both the Alabama State Senate and the Alabama House of Representatives. Additionally, both chambers must pass a local certification resolution without any dissenting votes to have amendments only appear on the ballot in the locality where they would apply. If the local certification resolution fails, then amendments must appear on the statewide ballot.

House Bill 507 passed in the Alabama House of Representatives on March 3, 2026, by a vote of 68-0, with 37 members either not voting or absent. The House of Representatives passed the local certification resolution by a 48-0 vote, with 57 members not voting.

House Bill 507 passed in the Alabama State Senate on March 10, 2026, by a vote of 33-0, with two members not voting.

Text of measure

Constitutional changes

See also: Alabama Constitution

The amendment would amend the Alabama Constitution. The following underlined text would be added:

Note: Hover over the text and scroll to see the full text.

(a) In Covington County, an individual 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 individual, classified as single-family owner-occupied residential property, and used as the principal place of residence of the individual for not less than five years immediately prior to the tax year for which the individual 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 individual 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.
(2) The individual 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, 2027, for the value of the property on October 1, 2026.
(6) This exemption must be claimed in writing with the Covington County Revenue Commissioner between October 1 and December 31.

Support

Supporters

Officials

• State Rep. Matthew Hammett (R)

Arguments

Ballotpedia has not located arguments in support of the ballot measure. You can share arguments, along with source links for this information, with us at editor@ballotpedia.org.

Opposition

Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Campaign finance

See also: Ballot measure campaign finance, 2026

The campaign finance information on this page reflects the most recent scheduled reports that Ballotpedia has processed, which covered through March 12, 2026. The deadline for the next scheduled reports is April 4, 2026.

As of March 11, 2026, Ballotpedia has not identified any committees registered to support or oppose the measure.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Path to the ballot

Amending the Alabama Constitution

See also: Amending the Alabama Constitution

A 60% vote is required from both chambers of the Alabama State Legislature during one legislative session to place a constitutional amendment on the ballot. That amounts to a minimum of 63 votes in the Alabama House of Representatives and 21 votes in the Alabama State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

House Bill 507 (2026)

The following is the timeline of the constitutional amendment in the state legislature:

• February 24, 2026: Rep. Matthew Hammett (R-92) introduced the constitutional amendment as House Bill 507 (HB 507).
• March 3, 2026: The Alabama House of Representatives voted 68-0 to pass HB 507, with 37 members either not voting or absent.
• March 3, 2026: The Alabama House of Representatives passed a local certification resolution for HB 507 by a vote of 48-0, with 57 members not voting.
• March 10, 2026: The Alabama State Senate voted 33-0, with two members not voting, to pass HB 507.

Partisan Direction Index = 0.0 (Bipartisan)

Democratic Support

100%

Republican Support

100%

How does this vote compare to other legislative ballot measures in 2026?
Learn more about the ballot measures PDI →

Alabama House of Representatives

Voted on March 3, 2026

Votes Required to Pass: 63
	Yes	No	NV
Total	68	0	37
Total %	64.8%	0%	35.2%
Democratic (D)	5	0	24
Republican (R)	63	0	13

Alabama State Senate

Voted on March 10, 2026

Votes Required to Pass: 21
	Yes	No	NV
Total	33	0	2
Total %	94.3%	0%	5.7%
Democratic (D)	7	0	1
Republican (R)	26	0	1

See also

2026 ballot measures

View other measures certified for the 2026 ballot across the U.S. and in Alabama.

• 2026 ballot measures
• Alabama 2026 ballot measures
• Alabama elections, 2026

Alabama ballot measures

Explore Alabama's ballot measure history, including constitutional amendments.

• List of Alabama ballot measures
• Property tax exemptions ballot measures
• Alabama State Legislature

Legislative process

Understand how measures are placed on the ballot and the rules that apply.

• Legislatively referred constitutional amendment
• Alabama Constitution
• Amending state constitutions

How to cast a vote

See also: Voting in Alabama

See below to learn more about current voter registration rules, identification requirements, and poll times in Alabama.

How to vote in Alabama

Poll times

In Alabama, polls are open from 7:00 a.m. to 7:00 p.m. According to state law, "All polling places in areas operating on eastern time shall open and close under this section pursuant to eastern time except the county commissions in Chambers County and Lee County may by resolution provide for any polling place to be excluded from this sentence and to be open according to central time." Anyone in line when the polls close must be allowed to vote.

Registration

Check your voter registration status here.

Alabama requires that an applicant be a citizen of the United States who resides in Alabama. A voter must be at least 18 years old on or before Election Day. A citizen cannot have been barred from registering due to a felony conviction and cannot have been declared mentally incompetent by a court.

Voters cannot register during the 14 days preceding an election. According to the Alabama Secretary of State's website:

“

You may download the State of Alabama Postcard Voter Registration Application from this site. The form can be printed on your printer, filled out, and then mailed into your local voter registration officials. Click here for more information. You may also request a postcard voter registration from this office by e-mail. Click here to request a voter registration form. Voter registration is also available from your local County Board of Registrars. Click here to get the address and phone number for the board of registrars office in your county. You may also obtain voter registration services at the following state and local government offices and agencies: Driver's licensing office County and select municipal public libraries Department of Human Resources WIC Program, Department of Public Health Medicaid Agency Department of Rehabilitation Services The postcard voter registration form is also available at: Public 4-year universities Select private 4-year universities Driver's licensing office County and select municipal public libraries Department of Human Resources WIC Program, Department of Public Health Medicaid Agency Department of Rehabilitation Services

”

Automatic registration

See also: Automatic voter registration

Alabama does not practice automatic voter registration.

Online registration

See also: Online voter registration

Alabama has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

See also: Same-day voter registration

Alabama does not allow same-day voter registration.

Residency requirements

To register to vote in Alabama, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

An Alabama state law, passed in 2011, requires people to provide proof of U.S. citizenship when registering to vote. However, as of February 2026, the law had not been implemented.

An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Six states — Alabama, Arizona, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring individuals provide proof of citizenship at the time of voter registration, whether in effect or not. Two states, Georgia and Mississippi, require a person provide proof of citizenship if their citizenship status cannot be verified by other means. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The Alabama Secretary of State's Voter View website allows residents to check their voter registration status online.

Voter ID requirements

Alabama requires voters to present photo identification at the polls. The following list of accepted forms of identification was current as of November 2025. Click here for the most current information, sourced directly from the Office of the Alabama Secretary of State.

“

Valid Alabama Driver’s License (not expired or has been expired less than 60 days) Alabama Law Enforcement Agency Digital Driver’s License Valid Alabama Nondriver ID (not expired or has been expired less than 60 days) Alabama Law Enforcement Agency Digital Nondriver ID Valid Alabama Photo Voter ID Card Valid State-Issued ID (Alabama or any other state) Examples Valid AL Department of Corrections Release - Temporary ID (Photo Required) Valid AL Movement/Booking Sheet from Prison/Jail System (Photo Required) Valid Pistol Permit (Photo Required) Valid Federal-Issued ID Valid US passport Valid Employee ID from Federal Government, State of Alabama, County, Municipality, Board, or other entity of this state Valid student or employee ID from a public or private college or university in the State of Alabama (including postgraduate technical or professional schools) Digital student ID from a public or private college or university in the State of Alabama (including postgraduate technical or professional schools) Valid student or employee ID issued by a state institution of higher learning in any other state Digital student ID issued by a state institution of higher learning in any other state Valid Military ID Valid Tribal ID

”

To view Alabama statute pertaining to voter identification, click here.

A voter can obtain a free identification card from the Alabama Secretary of State, a county registrar's office, or a mobile location. The mobile location schedule can be accessed here.

External links

• Alabama House Bill 507 (2026)
• House Bill 507 Text

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