Walker County residents will decide on two local amendments during the November 3 General Election, which will appear alongside four statewide amendments. The proposals involve a property tax exemption for qualifying older residents and an adjustment to the maximum age for a judge of probate in the county.
Local Amendment 1 proposes to amend the Constitution of Alabama of 2022, authorizing qualified taxpayers aged 65 or older to claim a senior property tax exemption for real property under specific conditions. State Senator Matt Woods, R-Jasper, explained in an editorial column that if approved, this exemption would allow homeowners aged 65 or older who have owned and occupied their home for at least five years, to freeze its assessed value. This change would take effect on October 1, 2027.
Jerry Davis, the Walker County Revenue Commissioner, provided further details on October 21. He clarified that the amendment adds another exemption option for residents, freezing the *assessed value* of a homesteaded residence, which is the net value used to collect county millage, rather than its appraised value. Davis noted that this freeze would prevent the assessed value from increasing due to factors such as inflation, rising building material costs, or an influx of new residents into the county. The value would only be reassessed if a homeowner makes significant additions to their property, such as a new garage, pool, or den. In such cases, the value would adjust to include the new additions and then freeze again for the subsequent five years.
Commissioner Davis affirmed that this new option would not replace any existing exemptions a homeowner might currently receive. He stated, "It doesn't change anything now. It just adds another option for you." If the amendment is approved, it would be implemented on October 1, 2027, with property taxes payable in 2028 reflecting the frozen assessed value. Davis indicated that this value would remain constant "into perpetuity until something happened and we have to reappraise it."
To claim the exemption, if passed, the Department of Revenue has developed a new form. Davis explained that residents would need to request and complete this form, which his office would then verify against its records. Currently, homeowners must visit the main Walker County Courthouse to ensure they understand the requirements, although an online option is being explored for future implementation. Davis expects this amendment to affect a significant number of people, noting that the system can identify those who have maintained a homestead exemption on the same property for five years or more.
Senator Woods highlighted the broader impact of this initiative, which includes similar amendments proposed in other counties in his district, such as Fayette and Lamar. He emphasized that homes represent a lifetime of effort for many seniors, and they should not face increased tax burdens due to rising property values that their fixed incomes cannot match. Woods concluded that this legislative package empowers voters to address this issue and enhance affordability for seniors.
Local Amendment 2, also on the November 3 ballot, pertains to the maximum age for qualifying as judge of probate for Walker County. This proposed amendment seeks to set the maximum age at 75 years at the time of qualifying for election or appointment. Revenue Commissioner Jerry Davis explained that under current rules, individuals aged 70 or older cannot run for another term. If approved, the amendment would allow qualified individuals up to age 75 to seek the position.
The Walker County Commission approved a request on January 5 to the Alabama Legislature to place this amendment on the ballot. Walker County Probate Judge A. Lee Tucker presented this request, noting that a similar measure had been passed in Houston County. Judge Tucker, who will turn 70 in October 2025, was first elected in 2018 and ran unopposed in 2024. He stated that the amendment would enable him to be eligible to run in 2030 for a third six-year term. He explained that state judges typically face age limits that prevent them from running or being appointed after 70, and this amendment would specifically apply to the Walker County Probate Office. Judge Tucker expressed his desire to continue his work for the county.
Commissioner Davis encouraged residents to familiarize themselves with both amendments. He suggested that if the amendments pass, individuals bringing in their annual standard exemption forms could also inquire about the new senior property tax exemption form at the Revenue Commissioner’s Office. Davis concluded by stating that "voting yes on both local amendments would not be a bad thing."
