HB698: HB698 Walker County; ad valorem tax for educational purposes; provide homestead exemption

This bill sets up two homestead exemptions from Walker County school district property taxes that fund education. Homeowners aged 70 to 74 would get an exemption of $50,000 off the assessed value of their home. Homeowners who have lived in the district for at least five years and are 75 or older would get an exemption covering the full assessed value of their home, essentially eliminating their school property tax bill. Surviving spouses can keep the exemption if they meet age and residency conditions. The exemptions would not apply to state, county, municipal, or independent school district taxes, and they replace rather than stack with other homestead exemptions for these school taxes. Because the bill requires a two-thirds vote in the General Assembly, it also requires Walker County voters to approve it in a November 2026 referendum before it can take effect on January 1, 2027; if voters reject it, the bill repeals itself automatically.

• Creates a $50,000 homestead exemption from Walker County school district property taxes for homeowners aged 70 to 74.
• Creates a full-value homestead exemption from those same school taxes for homeowners 75 or older who have lived in the district five years or more.
• Allows an unremarried surviving spouse to keep either exemption if they meet a lower age threshold and continue living in the home.
• Requires homeowners to apply once with the Walker County tax commissioner, after which the exemption renews automatically each year.
• Requires a Walker County voter referendum in November 2026, with the exemptions taking effect January 1, 2027 only if approved.
• Automatically repeals the entire Act if voters reject it or if the required election is not held.

Homeowners aged 70 and older in the Walker County school district, especially those 75 and older with five or more years of residency, along with their surviving spouses. The Walker County tax commissioner and election superintendent, and the Walker County school district's tax revenue, are also directly affected.

If approved by voters, eligible older homeowners in the Walker County school district would see a significant cut, and in some cases the total elimination, of their school property tax bill, while other taxpayers in the district would continue paying the full school tax rate.

• Section 1 defines the exemptions: $50,000 off assessed value for residents 70-74, and full assessed value exemption for residents 75+ who have lived in the district 5+ years.
• Section 1 caps the homestead definition at five contiguous acres and sets surviving spouse eligibility at 67+ or 70+ depending on which exemption applies.
• Section 1 requires a one-time application with the Walker County tax commissioner, with automatic annual renewal and a duty to report ineligibility.
• Section 1 states the exemptions apply only to Walker County school district taxes, not state, county, municipal, or independent school district taxes, and apply to tax years starting on or after January 1, 2027.
• Section 2 requires a two-thirds majority vote in both chambers of the General Assembly for the Act to become law.
• Section 3 requires a November 2026 referendum in the Walker County school district, with the Act taking effect January 1, 2027 if approved, or automatically repealing 365 days after the election if rejected.
• Section 4 sets the Act's general effective date as upon the Governor's approval or becoming law without signature, apart from the election timeline in Section 3.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 211
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-25Senate Passed/Adopted (Senate)
6. 2025-03-25Senate Committee Favorably Reported (Senate)
7. 2025-03-11Senate Read and Referred (Senate)
8. 2025-03-10House Passed/Adopted (House)

• Steve Tarvin (R, HD-002)Primary sponsor
• Mike Cameron (R, HD-001)

1. PassedHouse voteMarch 10, 2025

   165 yea, 0 nay (8 not voting, 7 absent)

   Local Calendar : House Vote #270

2. PassedSenate voteMarch 25, 2025

   52 yea, 0 nay (4 not voting, 0 absent)

   Local Consent Calendar: Senate Vote #277

• property taxes
• Walker County
• senior tax exemptions
• school funding
• local referendum