The short version: On Tuesday, November 3, voters in Limestone County and Morgan County will decide on a local amendment that would let homeowners 65 and older freeze the assessed value of the home they live in. If it passes, nothing changes on this year's bill; claims would start October 1, 2027. Here is what it would and would not do, and what it means if you are weighing whether to stay or sell.
What is on the ballot
Both counties have a "senior property tax exemption" on the November 3, 2026 general election ballot:
- Limestone County, Local Amendment 1 (Act 2026-86, which began as HB310).
- Morgan County, Local Amendment 2 (Act 2026-142). Morgan voters also have a separate Local Amendment 1 about the probate judge.
Madison County's ballot does not have one. Its only local amendment is about private sewer systems. So if your home is in Madison County, this vote does not touch your property tax.
One detail that trips people up: the amendment follows the county, not the city name in your address. Parts of Huntsville and Madison sit in Limestone County, and Hartselle and most of Decatur are in Morgan County. Your tax bill shows which county you pay.
How the freeze would work
From the Limestone act's text, and as the Morgan bill was described while it moved through the Legislature:
- Who: an owner 65 or older, on a single-family home that is their principal residence and has been for at least five years before the first year they claim it. Rentals are not included.
- What is frozen: the assessed value, at the level of the year before the claim. It stays frozen as long as the owner keeps living there.
- What is not frozen: the tax rate. If millage goes up, the bill can still go up. A big addition or renovation made after the freeze is added on top and taxed.
- Other exemptions stay: the owner keeps the homestead exemption and any other exemption they already qualify for.
- When: claims could start October 1, 2027, based on the home's value as of October 1, 2026. Claims go in writing to the county revenue commissioner between October 1 and December 31.
Owners 65 and older in Alabama already have an exemption from the state portion of property tax. The freeze is aimed at the local portion, the part that funds the county, schools and other local services.
The case each side makes
We are not telling anyone how to vote. Here is what was said on the record. Rep. Parker Moore, who carried the bills, told WAFF the goal is to help seniors on fixed incomes as home values rise, and Limestone County Commissioner David Ruf said it would help seniors keep up with rising taxes. In Morgan County, Commission Chairman Ray Long told the Decatur Daily the county would lose money that pays for schools and volunteer fire departments; he estimated $40,000 to $50,000 a year, based on Lawrence County's estimate. PARCA counts senior-freeze amendments for 18 counties on ballots around the state this fall.
What home prices have done lately
A freeze helps most when values climb. Over the last three years, sale prices in both counties have been close to flat:
| Closed sales, 12 months ending Oct 31 | Limestone County median | Morgan County median |
|---|---|---|
| 2024 | $322,230 (2,245 sales) | $252,250 (1,296 sales) |
| 2025 | $318,940 (2,344 sales) | $252,350 (1,357 sales) |
| 2026 (through Oct 30) | $321,830 (2,474 sales) | $254,900 (1,441 sales) |
Valley MLS closed sales of homes, townhomes and condos, pulled October 31, 2026. These are sale prices, not the county's appraised values, and they mix every kind of home, new and old. Your own assessment can move differently. For your town, see the Athens market report or the Decatur market report.
If you are deciding whether to stay or sell
A property tax break should be one line in that decision, not the whole thing. A few plain points:
- The freeze stays with you, not the house. It lasts as long as you live there. It does not carry to a new home, and a buyer's taxes are figured on their own assessment.
- The five-year clock matters. If you moved in recently, you would not qualify right away.
- Know the numbers both ways. Compare a year of taxes, insurance and upkeep with what you would net from a sale. Our sell, rent or keep calculator and a free home value estimate are a good start. If downsizing is on the table, our guide to downsizing walks through the steps.
- Talk to a tax pro. Which exemptions you qualify for, capital gains on a sale and how a freeze fits your plans are questions for a CPA or an attorney, not a real estate agent.
Two deadlines that matter now
Whatever happens Tuesday, this year's property taxes were due October 1 and become delinquent after December 31. If you are behind, call your revenue commissioner before then and ask for the exact amount. Our guide on what happens when property taxes go unpaid explains the tax sale calendar and how back taxes get paid at closing if you sell.
This is also a good week to check that your homestead exemption is on file. Look at your tax bill, or call:
- Limestone County Revenue Commission: 100 South Clinton Street, Suite A, Athens. (256) 233-6433.
- Morgan County Revenue Commissioner: Morgan County Courthouse, Decatur. Call the courthouse and ask for the revenue office.
Questions about property taxes and selling in Limestone or Morgan County? Call or text George at (256) 808-6861 or send us a note. We can tell you what your home would likely sell for; for the tax questions, we will point you to the right office or professional.
Sources: Limestone County sample ballot, Alabama Secretary of State; Morgan County sample ballot; Madison County sample ballot; HB310 enrolled text, Alabama Legislature; WAFF, March 11, 2026; Decatur Daily; PARCA, October 22, 2026; Legal Services Alabama, homestead FAQ; Alabama Department of Revenue; Limestone County Revenue Commission.
Market figures: Valley MLS closed sales of single-family homes, townhomes and condos in Limestone and Morgan counties, November 1, 2023 to October 30, 2026, pulled October 31, 2026. Ballot details as of October 31, 2026; the final acts control. Information deemed reliable but not guaranteed. This is general information, not legal or tax advice.