All low income property owners 65 or older may be eligible to claim Homestead Exemption 2 under Alabama Act 91. Property owners granted Homestead 2 are exempt from the state portion of property tax and up to $5000.00 of property tax collected from the county. A portion of County, School, and Municipal taxes still apply.

The property owner will receive a discounted tax bill each year along with an exemption This exemption will require annual renewal on or before December 31 each year and is non-transferrable.

How do I apply for this exemption
• You must be 65 years old
• own and occupy the property as your primary residential address.
• Your adjusted gross income (as indicated on Alabama State Tax return)must not exceed $12,000.00
• You must visit one of our office locations to present proof of age and sign an assessment sheet.

All low income property owners 65 or older may be eligible to claim Homestead Exemption 3 under Alabama Act 91. Property owners granted Homestead 3 are exempt from the state portion of property tax and up to $5000.00 of property tax collected from the county. A portion of County, School, and Municipal taxes still apply.

How do I apply for this exemption•
• You must be 65 years old
• own and occupy the property as your primary residential address.
• Your taxable income(as indicated on Federal Tax return) must not exceed $7,500
• You must visit one of our office locations to present proof of age and sign an assessment sheet.
Depending on the date of application, your exemption may take effect during the next tax billing cycle.


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