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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 as their primary residence on the first day of the tax year(Oct. 1) for which they are applying. A Homestead must be requested at the Revenue Commissioner’s office, it is not automatic. The following are the four types of Homestead Exemptions:

• Regular Homestead is available to all citizens of Alabama who own and occupy a single-family residence; including manufactured homes, as their primary residence and use this property for no other purposes. The amount of the exemption is $4,000.00 in assessed value for state taxes and $2,000.00 in assessed value for county taxes.
   
• Homestead Exemption 2 (ACT 91) is for person over age 65 whose adjusted gross income is less than $12,000.00 on their last State Tax Return. This exemption is for all State taxes and County taxes up to $5,000.00 in assessed value. Those who are permanently blind are entitled to this exemption also.
   
• Homestead Exemption 3 (ACT 48) is an exemption from all property taxes for persons over age 65, who have a taxable income of $7500.00 or less on their last Federal Income Tax Return. Also, persons who are permanently and totally disabled, regardless of income, are entitled to this exemption. To prove disability, you must furnish a statement from two different sources. (Physicians letters, Veterans Administration and Social Security are all acceptable.)
   
• Homestead Exemption 4 (ACT 91-B) 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 assessed value of county.

Exemptions should be applied for before December 31 of each year based upon status (owner occupied, age 65 or totally and permanently disabled) of property and owner on October 1. Once you receive an exemption for disability or age you must claim this exemption each year.  A card will be mailed to you to make this claim; however it is your responsibility to make sure the claim is done each year.  The exemption has to be removed if the claim is not made each year.