Abstract: Objectives This study investigates the low-frequency broadband sound absorption performance of a parallel low-frequency broadband reconfigurable acoustic black hole (SBH-HREN), providing new insights for improving the low-frequency sound absorption of acoustic black holes. Methods By combining an acoustic black hole with a Helmholtz resonator featuring an extended neck, a parallel low-frequency broadband reconfigurable acoustic black hole sound-absorbing structure was designed and studied. First, the transfer matrix method and effective medium theory were used to calculate the acoustic impedance and sound absorption coefficient of the structure, and the finite element method was employed for validation. Additionally, the influence of key structural parameters on sound absorption performance was systematically investigated. Finally, the sound absorption performance of the structure was experimentally verified using an impedance tube setup. Results The results show that compared to the acoustic black hole structure alone, this structure achieves a sound absorption coefficient of 0.8 in the low-frequency range of 150 Hz to 200 Hz, with the average sound absorption coefficient increasing by nearly four times. Conclusions This work provides a flexible and practical strategy for improving the low-frequency sound absorption performance of SBH-based acoustic metamaterials.