Exemptions

Homestead Exemptions
All of the exemptions named below are available on primary residence only. Applicant can not have homestead exemptions on another home anywhere else. These residences qualify as a Class III Principle Residence.

Regular Homestead (H-1)   (copy of Alabama drivers license required)

  • Under 65
  • Homestead must be occupied by person(s) whose name appears on the deed
  • Must live in the house on October 1st of the year claimed
  • Must file exemption claim/validation only once (before December 31st of the year purchased)
  • Reduction in taxes up to $45.00

Exemptions for Persons 65 & Older  (copy of Alabama drivers license required)

  • H-2 Adjusted Gross Income of $12,000 or less on their most recent State Income Tax Return (taxpayer & spouse combined) or some other appropriate evidence. This is also for a taxpayer who is legally blind 20/200.
         • Must validate annually by signature
  • H-3 Taxable Income, according to Federal Income Tax Return  (taxpayer & spouse combined)  is $12,000 or less. This exemption also applies to taxpayers who are retired due to permanent and total disability (unable to work), regardless of age. 
         • Must validate annually by signature
         •
    Totally exempted from all taxes
  • H-4 Adjusted Gross Income is greater than $12,000 on their most recent State Income Tax Return  (taxpayer & spouse combined).
         • Claim/Validate only once
         • If income status changes and falls below the $12,000 level, you will need to re-sign to qualify for a new exemption category

Disability Exemptions  (copy of Alabama drivers license required)
Physician's Affidavit - Disability

  • Based on disability status of homeowner
  • Disability status must be evidenced by at least 2 medical documents explaining nature of disability or a copy of the original letter of award from Social Security or the Veterans Administration. Documents must state the month & year that disability began
  • Must validate annually by signature

Blind Exemption-Partial Exemption

For a Blind Exemption, only (1) letter is required from a duly licensed Ophthalmologist or Optometrist (letter must state a vision 20/200 or less in the better eye with correcting glasses as defined in Section 1-1-3). This exemption is a partial exemption and the property owner will receive a reduced tax bill.
 
Current Use
Current Use Application

  • Owners of 5 acres or more of farmland, pasture-land or timber-land that is producing agricultural products, livestock or wood products may apply for current use exemption.
  • This exemption allows for property to be assessed at less than market value when used only for the purposes specified.
  • Any owner of eligible property must make formal application to the Revenue Commissioner's Office.
  • Current Use applications are required by law to be filed with the Revenue Office no later than December 31st for it to apply in the following tax year.
  • After granted current use, owner does not have to re-apply annually.
  • If property ownership is transferred or the name has been changed on the deed or will, the new owner will have to file a new application for current use exemption.
    * Those who are required to validate exemptions annually will be sent a form in the mail that can be signed and returned to the Revenue Commissioner's Office.