Covington County Local Amendment 2 — Authorize a qualified taxpayer 65 years of age or older to claim a senior property tax exemption for real…

What it does

Relating to Covington County, proposing an amendment to the Constitution of Alabama of 2022, to authorize a qualified taxpayer 65 years of age or older to claim a senior property tax exemption for real property under certain conditions. (Proposed by Act 2026-219)

A YES vote means

Qualified taxpayers age 65 or older in Covington County could claim a senior property tax exemption on real property, under conditions set in the amendment.

A NO vote means

This senior property tax exemption would not be authorized for Covington County.

Needed to pass

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Left–right lean

Unclear: our AI read of the official summary isn't confident enough (we require 70%) to place this on the left–right spectrum, so we don't. Read the summary and decide for yourself.

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Background

This local constitutional amendment was proposed by HB507 of the 2026 Regular Session, sponsored by Representative Hammett. According to the enrolled bill, it passed the House on March 3, 2026 and the Senate on March 10, 2026.

Under the bill, a Covington County resident 65 or older could freeze the assessed value of a single-family, owner-occupied home that has been their principal residence for at least five years before they first claim the exemption. The value would be frozen at the prior year's level.

The bill says the homeowner would keep any homestead and other exemptions, and the property would still be subject to millage rate changes. Additions built after claiming the exemption would be taxed on their added value.

The exemption could first be claimed October 1, 2027, based on the property's October 1, 2026 value, by written claim with the Covington County Revenue Commissioner.

Put on the ballot by Alabama Legislature, HB507 (2026 Regular Session; House March 3, 2026, Senate March 10, 2026), Act 2026-219.

From official source.

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Quick answers

What does a YES vote on Covington County Local Amendment 2 mean?

Qualified taxpayers age 65 or older in Covington County could claim a senior property tax exemption on real property, under conditions set in the amendment.

What does a NO vote on Covington County Local Amendment 2 mean?

This senior property tax exemption would not be authorized for Covington County.

How many votes does Covington County Local Amendment 2 need to pass?

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Should I vote yes or no on Covington County Local Amendment 2?

SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.

When is the vote?

The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.