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Homestead Exemptions

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Homestead Exemptions

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 .

Visit your local county office to apply for a homestead exemption. For more information regarding homesteads and Title 40-9-19 through 40-9-21, view the Code of Alabama 1975.

 

Exemptions

Eligibility Assessed Value Limitation Land Area Limitation Income Limitation
Not age 65 or older  Not More than $4,000 Not more than 160 Acres  None
Age 65 and over  No Maximum Amount Not more than 160 Acres  None
Permanent & Total Disability Regardless of Age  No Maximum Amount Not more than 160 Acres  None
Blind, Regardless of Age  No Maximum Amount Not more than 160 Acres  None


Download Homestead Exemption 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

*The Counties, Municipalities, or other taxing authority may grant a Homestead Exemption up to $4,000 in assessed value.


Download Homestead Exemption Chart

Eligibility Assessed Value Limitation Land Area Limitation County School Tax Collected Income Limitation
Age 65 or older 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

*The Counties, Municipalities, or other taxing authority may grant a Homestead Exemption up to $4,000 in assessed value.


Download Homestead Exemption Chart

 

Exemption Ruling Comparison

Homestead Type 10/1/2011 & Prior ACT 2012-313 ACT 2013-295
H-1 Taxpayers under age 65 and who are not disabled-$4,000 assessed value state and $2,000 assessed value county. Regular homestead exemption remains the same. Regular homestead exemption remains the same.
H-2 2 Taxpayers age 65 and older with an adjusted gross income of $12,000 or less on their most recent Alabama Income Tax Return–exempt from all of the state portion of the ad valorem taxes and $5,000 of assessed value on the county portion of the ad valorem taxes Removed the $5,000 exemption provided for in 40-9-19(d). Taxpayers Age 65 and older with an annual adjusted gross income of less than $12,000 as reflected on the most recent state income tax return or some other appropriate evidence, OR who are retired due to permanent and total disability (regardless of age)–exempt from all of the state portion of the property taxes and $5,000 of assessed value on the county portion of the ad valorem taxes, including school district ad valorem taxes.
H-3 (Age 65 and older) Taxpayers age 65 and older with net taxable income of $7,500 or less on the combined (taxpayer and spouse) Federal Income Tax Return – exempt from all ad valorem taxes Taxpayers age 65 and older with net taxable income of $12,000 or less on the combined (taxpayer and spouse) Federal Income Tax Return – exempt from all ad valorem taxes Taxpayers age 65 and older with net taxable income of $12,000 or less on the combined (taxpayer and spouse) Federal Income Tax Return – exempt from all ad valorem taxes.
H-3 (Disabled) Taxpayer is permanently and totally disabled (no income limitation after Troy King Opinion) – exempt from all property taxes. Taxpayer is retired due to permanent and total disability with net taxable income of $12,000 or less on the combined (taxpayer and spouse) Federal Income Tax Return – exempt from all property taxes. Taxpayer is permanently and totally disabled – exempt from all ad valorem taxes. There is no income limitation.
H-4 Taxpayer is age 65 and older with adjusted gross income greater than $12,000 on their most recent Alabama Income Tax Return–exempt from all of the state portion of the ad valorem taxes and receives the regular homestead exemption ($2,000 assessed value) on county taxes. Taxpayer is either age 65 and older, or, is retired due to permanent and total disability with net taxable income greater than $12,000 on the combined (taxpayer and spouse) Federal Income Tax Return–exempt from all the state portion of the ad valorem taxes and receives the regular exemption for county taxes. Taxpayer is age 65 and older with income greater than $12,000 on their most recent Alabama Income Tax Return–exempt from all of the state portion of the ad valorem taxes and receive the regular homestead exemption ($2,000 assessed value) on county taxes.

Download Homestead Exemption Comparison

Physician’s Affidavit

This affidavit is used by physicians in order to verify taxpayer disability. Download the Physicians Affidavit .