Alabama Standard Homestead Exemption (Exemption I & II)

About This Program

All owner-occupants of a single-family primary residence in Alabama qualify for Homestead Exemption I, which reduces assessed value by $4,000 for county tax and up to $2,000 for state tax. Homestead Exemption II provides full exemption from state and county property taxes for homeowners who are permanently and totally disabled or legally blind, regardless of income.

Exemption I: $4,000 assessed value reduction; Exemption II: full state + county exemption.

Key Details

• Exemption I: all owner-occupants; $4,000 assessed value reduction
• Exemption II: full exemption for permanently disabled or blind homeowners
• Must own and occupy as primary residence on October 1
• Apply at Jefferson County Revenue Commissioner's office
• No income requirement for Exemption I or II

How to Apply

Deadline: Apply before December 31; based on October 1 status