Ala. Const. § 39-10.01 (Lauderdale County)

(a) In Lauderdale County, a person 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 person, classified as single-family owner-occupied residential property, and used as the principal place of residence of the person for not less than five years immediately prior to the tax year for which the person 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 person 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 person 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, 2025, for the value of the property on October 1, 2024.(6) This exemption must be claimed in writing with the Lauderdale County Revenue Commissioner between October 1 and December 31.