Franklin County, Alabama, Create Senior Citizen Property Tax Exemption Amendment (2026)

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Franklin County Create Senior Citizen Property Tax Exemption Amendment

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Election date

November 3, 2026

Topic
Local property tax
Status

On the ballot

Type
Referral


Franklin County Create Senior Citizen Property Tax Exemption Amendment is on the ballot as a referral in Franklin County on November 3, 2026.

A "yes" vote supports creating a property tax exemption, by freezing the assessed value of the property for the year before claiming the exemption, for senior citizens in Franklin County that would apply to properties that are:

  • classified as single-family owner-occupied residential; and
  • used as the owner's principal place of residence for at least five years.

A "no" vote opposes creating a property tax exemption for senior citizens in Franklin County.


A simple majority vote is required to approve the measure.

Election results

Franklin County Create Senior Citizen Property Tax Exemption Amendment

Result Votes Percentage
Yes 0 0.00%
No 0 0.00%


Text of measure

Constitutional changes

See also: Alabama Constitution

The ballot measure would add a section to the Alabama Constitution. The following underlined text would be added:[1]

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

(a) In Franklin 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 Franklin 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; harmonize language; and translate effective dates.[2]

Full text

The full text of the measure is available 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 65 (2026)

State Rep. Jamie Kiel (R-18) introduced the constitutional amendment to the Alabama State Legislature.[3] It was approved by the state House on January 21, 2026, and by the state Senate on January 29.

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


See also

Footnotes

  1. Alabama Secretary of State, "HB 65 Enrolled," accessed February 23, 2026
  2. 2.0 2.1 2.2 Note: This text is quoted verbatim from the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  3. Alabama State Legislature, "HB 65 Summary," accessed February 23, 2026, (Search term HB 65)
  4. The Alabama Legislature, "Ala. Code § 17-9-6," accessed November 24, 2025
  5. Alabama Secretary of State, "2024 Voter Guide," accessed November 24, 2025
  6. 6.0 6.1 6.2 Alabama Secretary of State, "Voter Registration General Information," accessed January 27, 2026
  7. National Conference of State Legislatures, "Automatic Voter Registration," accessed November 24, 2025
  8. National Conference of State Legislatures, "Same-Day Voter Registration," accessed November 24, 2025
  9. The Alabama Legislature, "Ala. Code § 31-13-28," accessed January 27, 2026
  10. Phone conversation between Amée LaTour and Jeff Elrod, supervisor of voter registration with the Alabama Secretary of State office.
  11. Alabama Secretary of State, "State of Alabama Voter Registration Form," accessed November 24, 2025
  12. Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
  13. Alabama Secretary of State, "Mobile ID Locations," accessed November 24, 2025