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--- version:Enrolled
+++ version:Introduced
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-HB460 ENROLLED
+HB460 INTRODUCED
 Page 0
 HB460
-XD3SD7Z-2
+XD3SD7Z-1
 By Representative Rehm (Constitutional Amendment)
 RFD: Local Legislation
 First Read: 17-Feb-26
@@ -10,10 +10,19 @@
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-HB460 Enrolled
+XD3SD7Z-1 02/17/2025 EGC (L)EGC 2025-3669
 Page 1
 First Read: 17-Feb-26
-Enrolled,  An Act,
+SYNOPSIS:
+This bill would propose an amendment to the
+Constitution of Alabama of 2022, relating to Henry
+County, to authorize a qualified taxpayer 65 years of
+age or older to claim a senior property tax assessment
+for real property owned in the county under certain
+conditions.
+A BILL
+TO BE ENTITLED
+AN ACT
 To propose an amendment to the Constitution of Alabama
 of 2022, relating to Henry County, to authorize a qualified
 taxpayer 65 years of age or older to claim a senior property
@@ -26,20 +35,6 @@
 (a) In Henry County, an individual 65 years of age or
 older may claim a senior property tax assessment 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 and assessed as
-the principal place of residence of the individual for not
-less than 10 years immediately prior to the tax year for which
-the individual first claims the senior property tax
-assessment. The senior property tax assessment shall freeze
-the assessed value of the property for the year immediately
-prior to claiming the assessment.
-(b) The following provisions shall apply to the
-individual claiming the senior property tax assessment:
-(1) The taxpayer shall continue to receive the senior
-property tax assessment 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
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-HB460 Enrolled
+HB460 INTRODUCED
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+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 and assessed as
+the principal place of residence of the individual for not
+less than 10 years immediately prior to the tax year for which
+the individual first claims the senior property tax
+assessment. The senior property tax assessment shall freeze
+the assessed value of the property for the year immediately
+prior to claiming the assessment.
+(b) The following provisions shall apply to the
+individual claiming the senior property tax assessment:
+(1) The taxpayer shall continue to receive the senior
+property tax assessment 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.
@@ -85,20 +94,6 @@
 2027.
 (6) This assessment must be claimed in writing with the
 Henry 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.
-END PROPOSED AMENDMENT
-Section 2.  An election upon the proposed amendment
-shall be held in accordance with Sections 284, 284.01, and 285
-of the Constitution of Alabama of 2022, and the election laws
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-HB460 Enrolled
+HB460 INTRODUCED
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+Henry 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.
+END PROPOSED AMENDMENT
+Section 2.  An election upon the proposed amendment
+shall be held in accordance with Sections 284, 284.01, and 285
 of the Constitution of Alabama of 2022, and the election laws
 of this state. The appropriate election official shall assign
 a ballot number for the proposed constitutional amendment on
@@ -144,8 +153,6 @@
 language:
 "Yes( ) No( )."
 Section 3.  The proposed amendment shall become valid as
-part of the Constitution of Alabama of 2022, when approved by
-a majority of the qualified electors voting thereon.
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-HB460 Enrolled
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-a majority of the qualified electors voting thereon.
-________________________________________________
-Speaker of the House of Representatives
-________________________________________________
-President and Presiding Officer of the Senate
-House of Representatives
-I hereby certify that the within Act originated in and
-was passed by the House 24-Feb-26.
-John Treadwell
-Clerk
-Senate            26-Feb-26           Passed
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+HB460 INTRODUCED
+Page 4
+Section 3.  The proposed amendment shall become valid as
+part of the Constitution of Alabama of 2022, when approved by
+a majority of the qualified electors voting thereon.
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