Alabama Homestead Property Tax Exemption

About This Program

Alabama offers multiple homestead property tax exemptions for owner-occupants. Exemption III fully exempts homeowners age 65+ with combined taxable income of $12,000 or less. Exemption IV exempts the state portion of property taxes for all homeowners 65+. A 2022 constitutional amendment provides a special senior exemption in Jefferson County eliminating the state's property tax portion for homeowners 65+ with no income test.

Savings depend on assessed value and tax rate; full state-portion exemption possible.

Key Details

• Exemption III: full exemption for age 65+ with taxable income $12,000 or less
• Exemption IV: state tax portion exempt for all homeowners 65+
• Jefferson County special senior exemption (no income test) since 2022
• Apply at Jefferson County Revenue Commissioner's office
• File before December 31; based on October 1 status

How to Apply

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