Baldwin County homeowners would get tax breaks if voters approve

Eligible homeowners would receive an exemption that removes part of their home's value from county property taxes. The exemption would cover eligible residents' homes within Baldwin County. It would apply only to property taxes imposed by the county. The exempt amount would depend on net local sales tax collections each year. Home value above that amount would remain taxable. The measure would need two-thirds approval in both legislative chambers and approval by more than half of county voters voting on the question. The exemption would add to other home tax exemptions. The exemption would apply from January 1 of the year after voter approval through December 31, 2039.

Baldwin County would impose a local sales tax to support the home property tax exemption. The tax would apply within Baldwin County. The proposed ballot states a 1 percent rate. The tax would require passage of the measure and majority approval in the county referendum. If voters reject the measure or the required election is not held, the tax and exemption provisions would not take effect. The measure would automatically be repealed 365 days after the scheduled election date. The tax would run from January 1, 2028, through December 31, 2037. The county would hold the referendum on the Tuesday following the first Monday in November 2026.

Homeowners would generally apply to the county tax official once, then receive automatic yearly renewals while eligible. These rules would apply to residents seeking the exemption if the measure passes and voters approve it. No application would be needed for someone who received another county home tax exemption the previous tax year and remains eligible for it on the same home. Recipients would need to keep using the residence as their home, remain eligible, and notify the county tax official if they become ineligible. Once granted, the exemption would renew each year without another application while the recipient remains eligible.