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Bill

HB 397

Taxation; to increase the adjusted cap and allow the unremarried widow or widower of certain individuals to claim the homestead exemption

2026 Regular Session Introduced by Danny Crawford

Alabama bill expands homestead property tax exemptions for unremarried widows/widowers and increases exemption caps, reducing property tax liability for eligible homeowners.

Read for the first time and referred to the House Committee on Ways and Means General Fund
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Bill Summary · HB 397

Legislative bill overview

HB 397 proposes to increase the adjusted cap for homestead property tax exemptions in Alabama and expand eligibility to allow unremarried widows and widowers of certain individuals to claim this exemption. The bill modifies existing tax code provisions that currently limit who can benefit from homestead exemption protections.

Why is this important

Homestead exemptions reduce property tax burdens for qualifying homeowners, directly affecting housing affordability and property retention, particularly for elderly or bereaved residents. Expanding eligibility and adjusting caps could influence state tax revenue, local government funding, and how many Alabamians qualify for tax relief on their primary residences.

Potential points of contention

  • Revenue impact: Increasing exemptions and expanding eligibility reduces tax revenue for the state and local governments, requiring clarification on how this loss would be addressed
  • Criteria definition: The bill references "certain individuals" without specifying which populations qualify, creating ambiguity about actual scope and eligibility requirements
  • Fairness considerations: Questions about whether widows/widowers should receive different tax treatment than other homeowners, and whether income or asset limits should apply

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

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