Variations in Receipt of Benefit
No Variation in Receipt of Benefits
Eligible individuals are 100% exempt from state ad valorem taxes on no more than 160 acres. The size of the county exemption for those over 65 is dependent on the income. If an applicant's income claimed on the combined federal tax return is less than $12,000, there is no limit on the exemption and also applies to school. Applicants with income on the state tax return of no more than $12,000, the county and school tax exemption is limited to no more than $5,000 of assessed value. For those above the income limit, the exemption is $2,000, for county taxes only. At local option, counties, municipalities or other taxing authorities, the exemption may be increased up to $4,000. At local option, an additional exemption of up to $2,000 in assessed value may be available up to $4,000 assessed value. For blind applicants, regardless of age or income level, 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
Characteristics of Eligible Property
Residential property that does not exceed 160 acres is eligible for this program.
Description of Eligibility Criteria
Eligible individuals are state residents who are blind or over 65 years of age. For elderly residence, income exceeding $12,000 on the federal tax return disqualifies them from the full benefit on their county taxes. If they have income exceeding $12,000 on their state income tax return, they are disqualified from receiving school district tax benefits. There is no age or income limitation for blind residents. All exemptions are limited to no more than 160 acres.
Local Option in Adoption of Program
Local government is unable to exercise an option
Local Option Regarding Program Features
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.
Ala. Code § 40-9-21 (in effect for 2020)