CULLMAN, Ala. – Cullman County Revenue Commissioner Barry Willingham and Revenue Commissioner-elect Mike Pitts will spend the coming weeks visiting senior centers across the county to help residents understand existing homestead exemptions and a proposed constitutional amendment that could freeze the assessed value of certain seniors’ homes for property tax purposes.
The informational tour begins Tuesday, Aug. 25, at Hill Top and continues through October, with stops scheduled throughout Cullman County.
Willingham and Pitts will be available at each location to answer questions about homestead exemptions, eligibility requirements and the property tax proposal Cullman County voters will consider in the Nov. 3 general election.
The proposed amendment originated as House Bill 436 in the 2026 Alabama Legislature. Under the proposal, a Cullman County property owner who is at least 65 could claim a senior property tax exemption that freezes the assessed value of his or her qualifying residence.
To qualify, the individual must own the property, it must be classified as single-family owner-occupied residential property and it must have served as the individual’s principal residence for at least five years immediately before the tax year in which the exemption is first claimed.
The measure does not include an income limitation.
If voters approve the amendment, the exemption could first be claimed beginning Oct. 1, 2027, using the property’s assessed value as of Oct. 1, 2026.
The distinction between freezing a property’s assessed value and freezing a property tax bill is important.
Under HB 436, qualifying property would remain subject to any future changes in millage rates. The assessed value of additions or improvements made after the senior exemption is claimed would also be added to the property’s assessed value and taxed accordingly.
A qualifying senior would continue receiving the freeze as long as the property remains his or her principal residence. The proposal also specifically allows a homeowner receiving the senior freeze to continue claiming any homestead exemption or other property tax exemption for which he or she qualifies.
The amendment would require the senior exemption to be claimed in writing through the Cullman County Revenue Commissioner’s Office between Oct. 1 and Dec. 31.
The proposal comes as Alabama property owners are already receiving some protection from rapidly increasing property valuations.
Under Act 2024-344, Alabama limits annual increases in the taxable assessed value of eligible Class II and Class III real property to 7%. Class III includes agricultural, forest and single-family owner-occupied residential property.
The cap took effect Oct. 1, 2024, for taxes collected beginning Oct. 1, 2025, and is applied automatically when eligible property otherwise would see an increase of more than 7%.
The proposed Cullman County senior exemption would differ by allowing the assessed value of a qualifying senior’s primary residence to remain at the applicable frozen value rather than simply limiting annual increases.
Existing homestead exemptions
Alabama law already provides several homestead exemptions for homeowners.
A homestead generally consists of an owner-occupied single-family residence and up to 160 acres of adjoining property used as the owner’s primary residence. In Cullman County, the exemption is not automatic and must be claimed with the Revenue Commissioner’s Office.
The standard H1 exemption is available to Alabama residents who own and occupy a single-family home, including qualifying manufactured homes, as their primary residence.
It provides an exemption of $4,000 in assessed value from state property taxes and $2,000 in assessed value from county taxes.
Additional exemptions are available for homeowners 65 and older and for residents who are permanently and totally disabled.
Under the H3 exemption, for example, a homeowner 65 or older whose combined federal taxable income is $12,000 or less may be exempt from all ad valorem taxes on the qualifying homestead.
Permanently and totally disabled homeowners may also qualify for an H3 exemption without an income limitation.
Other senior exemptions apply depending on income. Cullman County advises property owners receiving age- or disability-based H2, H3 or H4 exemptions that those exemptions must be claimed each year.
Residents who are uncertain about the exemption currently listed on their property, whether they qualify for another exemption or how the proposed assessed-value freeze could affect them are encouraged to speak with Willingham and Pitts during the countywide tour or contact the Revenue Commissioner’s Office.
Senior center tour schedule
- Hill Top: Tuesday, Aug. 25, 10 a.m.
- Crane Hill: Wednesday, Aug. 26, 9:30 a.m.
- Jones Chapel: Wednesday, Aug. 26, 10:30 a.m.
- Baileyton: Thursday, Aug. 27, 10:30 a.m.
- Colony: Tuesday, Sept. 1, 9:30 a.m.
- Hanceville: Wednesday, Sept. 2, 9:30 a.m.
- Center Hill: Wednesday, Sept. 2, 10:30 a.m.
- Holly Pond: Tuesday, Sept. 8, 9:30 a.m.
- New Canaan: Tuesday, Sept. 8, 10:30 a.m.
- Cullman: Wednesday, Sept. 9, 9 a.m.
- Dodge City: Tuesday, Sept. 15, 10 a.m.
- Simcoe: Wednesday, Sept. 16, 10 a.m.
- West Point: Monday, Sept. 21, 9:30 a.m.
- Vinemont: Monday, Sept. 21, 10:30 a.m.
- Good Hope: Tuesday, Sept. 22, 10 a.m.
- Cullman Active Adult Center: Wednesday, Sept. 23, 11:30 a.m.
- Fairview: Thursday, Sept. 24, 9:30 a.m.
- Cold Springs: Tuesday, Oct. 6, 11 a.m.
- Cullman County Fair: Wednesday, Oct. 21, 10 a.m.
The Cullman County Revenue Commissioner’s main office is located in Room 102 of the Cullman County Courthouse, 500 Second Ave. SW. The office can be reached at 256-775-4776.
Homestead assessments may also be initiated online through the Cullman County Revenue Commissioner’s website at https://cullmanrevenuecommissioner.com.
