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Bill

Bill

HB 308

Mobile County; senior property tax exemption, authorized; constitutional amendment

2026 Regular Session Introduced by Mark Shirey

Mobile County constitutional amendment authorizing senior property tax exemptions, shifting tax burden to other residents or reducing public services.

Delivered to Governor
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WeVote Research Nonpartisan
Bill Summary · HB 308

Legislative bill overview

HB 308 is a constitutional amendment proposal that would authorize Mobile County to establish a senior property tax exemption program. The bill allows the county to reduce or eliminate property tax burdens for eligible elderly residents, requiring voter approval through a referendum to take effect.

Why is this important

Senior property tax exemptions directly affect household finances for fixed-income retirees, potentially improving affordability and allowing seniors to age in place. However, the exemption reduces county tax revenue, which must be offset through higher taxes on other property owners or reduced public services.

Potential points of contention

  • Revenue replacement burden: The exemption shifts tax obligations to non-senior property owners or requires cuts to county services like schools, roads, and emergency services
  • Definition and eligibility: Questions remain about age thresholds, income limits, asset tests, and whether exemptions apply to homestead-only or all property holdings
  • Implementation costs: Administrative expenses for verification and processing could consume a portion of intended senior benefits

Compiled from official sources — confirm details with the bill’s official record.

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