The proposed amendment to the Constitution of Alabama of 2022 seeks to establish a senior property tax exemption for qualified taxpayers aged 65 and older in Chilton County. Under this amendment, eligible individuals can claim an exemption on their owner-occupied residential property, provided they have used the property as their principal residence for at least five years prior to the tax year in which they first claim the exemption. The amendment stipulates that the assessed value of the property will be frozen at the amount from the year before the exemption is claimed, and it outlines specific conditions under which the exemption can be maintained, such as continued use of the property as a principal residence and eligibility for other exemptions.

The amendment also includes provisions regarding the assessment of any additions to the property after the exemption is claimed, stating that these will be subject to ad valorem tax based on the increase in assessed value. The exemption can be claimed starting October 1, 2027, for the property value as of October 1, 2026, and must be filed in writing with the Chilton County Revenue Commissioner between October 1 and December 31. The bill includes a directive for the Code Commissioner to make nonsubstantive revisions for style and uniformity, and it mandates that an election be held to approve the amendment, which will become valid upon majority approval from qualified voters.