Senior or Blind Homestead Exemption

State

Alabama

Year

2015

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Eligible individuals are 100% exempt from state ad valorem taxes. There is no income limitation. For senior homesteads below the income limitation, up to $5,000 in assessed value is exempt for county and school district taxes. For those above the income limit, the exemption is $2,000, for county taxes only. There is no exemption for school district taxes. At local option, an additional exemption of up to $2,000 in assessed value may be available at the higher income level. For blind applicants, there is no income limit. The exemption is limited to $5,000 and applies to school district taxes as well as county taxes.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Residential property that does not exceed 160 acres is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Description of Eligibility Criteria

Eligible individuals are state residents and over 65 years of age or blind. The size of exemption for those over 65 for county taxes is dependent upon income. For those with Federal income less than $12,000, there is no limit on the exemption. For those with State income less than $12,000, the exemption is $5,000. There is no income limitation for blind residents.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State and local government share the local tax loss

Description of State Funding for Tax Loss

The state covers the cost of the exemption from state property taxes.

Record ID

AL402_RR15

Footnotes

With respect to the county exemption, if homesteads are situated in more than one county, the exemption will be prorated between the counties in the proportion that the area of the homestead in each county bears to the total are of the homestead claimed for exemption. No county exemption granted can prevent the payment of any bonded indebtedness secured by any tax to which the homestead exemption would apply.

Sources

Ala. Code § 40-9-19; Ala. Code § 40-9-21 (in effect for 2015)
Alabama Homestead Comparison Chart (May 2013) [http://revenue.alabama.gov/advalorem/homesteads.cfm Accessed on 03/10/2016] View Archived Source

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