Alabama Homestead Exemption 2026: What You Actually Get

Updated August 2026

Alabama's homestead exemption comes in tiers. Every owner-occupant gets a small state and county exemption automatically upon applying, but the largest benefit, a full exemption from state ad valorem tax, is reserved for homeowners 65+, totally and permanently disabled, or blind.

Alabama's system stacks: a base exemption available to any owner-occupant, plus a much larger exemption for seniors, disabled, and blind homeowners that removes state property tax entirely, plus a county-level tier for lower-income seniors.

Alabama's Property Tax Relief Programs

Regular Homestead Exemption (H-1)

What it does: Up to $4,000 off assessed value for state tax, plus up to $2,000 off assessed value for county tax where the county has adopted it.

Who qualifies: Any owner-occupant. No age or income test.

Deadline and form: File any time during the year; renew by December 31 (Filed with your county Revenue Commissioner/Tax Assessor). Citation: Code of Alabama 1975 §§ 40-9-19 to 40-9-21.

Age 65+ / Disabled / Blind Exemption (H-2/H-3)

What it does: Full exemption from all state ad valorem (property) tax, no dollar cap.

Who qualifies: Age 65 or older, or totally and permanently disabled, or blind, regardless of age. No income test at the state level for this tier.

Deadline and form: Renew by December 31 each year (Filed with your county Revenue Commissioner; disability requires a Physician’s Affidavit (PT-PA-1)). Citation: Code of Alabama 1975 § 40-9-21.

County Low-Income Senior Tier (H-4)

What it does: Up to $5,000 off assessed value, or unlimited in some counties, for county tax.

Who qualifies: Age 65+ with combined taxable income at or below $12,000.

Deadline and form: Renew by December 31 each year (Filed with your county Revenue Commissioner). Citation: Code of Alabama 1975 § 40-9-21.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

See what your county has your home on record at

The value your relief programs subtract from, pulled free in seconds. No account needed.

✓ All 50 states✓ Instant results✓ $49 flat fee

How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

If you're under 65, non-disabled, and not blind, your Alabama homestead exemption is modest, a few thousand dollars off assessed value. The much larger benefit kicks in at 65 or with a qualifying disability. Either way, it's not automatic: you have to apply and, for the age/disability tiers, renew every year.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

Check the value under your exemption

Enter your address to pull your county record free. If it looks too high, your $49 packet gives you everything to challenge it.