Under 65 Years of Age Homestead Exemption with Local Option

State

Alabama

Year

2019

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

For state ad valorem taxes, individuals under 65 years of age are eligible for a $4,000 exemption to the assessed value of a property. For county and district ad valorem taxes for school purposes, individuals under 65 years of age are eligible for a $2,000 exemption for the assessed value of a property. At the local option, they may increase the exemption not to exceed $4,000 in assessed value.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Up to 160 acres of residential property is eligible.

Eligibility Criteria

Age

Homeowner

Other Criteria

Description of Eligibility Criteria

Individual must be not be over 65 years of age and must be owner and permanent resident. The exemption applies 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.

Record ID

AL103_RR19

Footnotes

Applications are administered by the counties.

Sources

Ala. Code § 40-9-19 (a) ~ (c) (in effect for 2019)
Alabama Homestead Comparison Chart (May 2013)
[https://revenue.alabama.gov/property-tax/homestead-exemptions/ Accessed on 06/15/2020]
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