Homestead Exemption

 

A homestead is defined as a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres. The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupies it as their primary residence on the first day of the tax year for which they are applying. View 2013 Homestead Exemption Act memorandum

Homestead Exemption is granted to all Class III single family owner occupied properties. This exemption allows the property owner to deduct up to $4,000.00 in state tax and $2,000.00 in county tax from the total assessed value of the property.

  • You must own and occupy the property as your primary residential address.
  • There must be a signed assessment sheet.
  • Proof of occupancy required
    • Drivers License for all owners
    • Utility Bills for all owners

If you own a mobile home, you may be eligible to claim the Homestead Exemption. In order to claim, you must own the mobile home and the property where it is located.

  • Own and occupy the mobile home as your primary residence.
  • Own the property were the mobile home is located.
  • A deed to the property and title to the mobile home in your name
  • There must be a signed assessment sheet.

Under Alabama State Tax Law, only one Homestead Exemption is granted regardless of how much property is owned in the state. This exemption does not require annual renewal however, the exemption is non-transferrable. New owner application is required. Depending on the date of application, your exemption may take effect during the next tax billing cycle.

To apply for Homestead Exemption please fill out the Homestead Exemption Form, print, and sign. Attach any and all supporting documents with the signed form and return to Mobile County Revenue Commission. You may return the form by visiting any of our locations, or you may mail to:

Revenue Commissioner
P.O. Box 1169
Mobile, AL 36633-1169

If you have the ability to scan the signed form and all supporting attachments you may request to submit via email. Utilize the Email Us contact form requesting to Email the Homestead Exemption packet and you will receive an email with further instructions.

HOMESTEAD EXEMPTION ELIGIBIILITY CHART

Eligibility Assessed Value Limitation Land Area Limitation County School Tax Collected Income Limitation
Not age 65 or older Not more than $2,000 Not more than 160 Acres Yes None
Age 65 and over Not more than $2,000 Not more than 160 Acres Yes Adjusted Gross Income of $12,000 or more (STATE TAX RETURN)
Age 65 and over Not more than $5,000 Not more than 160 Acres No Adjusted Gross Income of less than $12,000 (STATE TAX RETURN)
Age 65 and over No Maximum Amount Not more than 160 Acres No Not more than $12,000 (Combined Taxable Income-Federal Tax Return)
Permanent & Total Disability Regardless of Age No Maximum Amount Not more than 160 Acres No None
Blind, Regardless of Age Not more than $5,000 Not more than 160 Acres No None

 

For more information regarding homesteads and Title 40-9-19 through 40-9-21, view the Code of Alabama 1975.