HOMESTEAD EXEMPTION
A Homestead exemption is a tax break a property owner
may be entitled to if he or she owns a single family residence
and occupies it on the first day of the tax year for which they
are applying. There are four types of homestead exemptions.
1. Regular Homestead is available to all citizens of Alabama
who own and occupy single family residences, including
mobile homes, as their home and use this property for no
other purposes. The amount of the exemption is $4,000.00
for state taxes and $2,000.00 for county taxes.
2. Homestead Exemption 2 (ACT 91) is for persons over age 65 whose
adjusted gross income is less than $12,000.00 annually.
This exemption is for all State and County Taxes up to
$5,000.00 in assessed value. Those who are permanently
and totally disabled or blind regardless of income are
entitled to this exemption also.
3. Homestead Exemption 3 (ACT 48) is for persons over age 65 or who
are totally disabled. This exemption is from all property
taxes if their taxable income is less than $7,500.00.
4. Homestead Exemption 4 is for persons over 65, regardless
of income. This exemption is for the total assessed value
of state tax and up to $2,000.00 of county.
Proof of age, when required, may be established by a driver's
license, birth certificate, insurance forms, church records,
school records, etc.
To prove disability, you must furnish a statement from two
different sources as to your Total Disability (Homestead #3),
or "Total and Permanent Disability" (Homestead #2) .
Physicians' letters, Veterans Administration and retirement
letters are all acceptable (must be worded as applied for).
People who are disabled may receive service without coming
to the courthouse by calling 574-8736.
Exemptions should be applied for before December 31 of each
year based upon status (owner occupied, age 65, and Totally
Disabled or "Totally and Permanently Disabled") of property
and claimant before October 1. In October, reclaim forms are
mailed to property owners who have qualified before, allowing
for the claims to be renewed by mail.