Exemption Questions

All property owners aged 65 or older may be eligible to claim Homestead Exemption #3.

Under Homestead Exemption #3 (total exemption) the property owner(s) pays no taxes. Property owner(s) are sent a renewal form each year in October in lieu of a property tax bill. This renewal form must be completed and returned to the Mobile County Revenue Commission no later than December 31st in order to receive the exemption for the following year.

What is required for this Exemption?

• You must be 65 years old or older (proof of age required).
• You must own and occupy the property as your primary residence.
• Your taxable income, as indicated on your Federal Income Tax Return cannot exceed $12,000. Bring Federal Income Tax Return.
• Please visit our office to apply for this exemption.

Under Homestead Exemption #2 (partial exemption) the property owner pays a partial bill or no taxes at all. This will depend on the value of the property. The exemption covers all the State and up to $5,000 of the County taxes owed. Property owners will receive a renewal form and a tax bill each year. The renewal form must be completed and returned to the Mobile County Revenue Commissioner’s Office no later than December 31st in order to receive the exemption for the following year. The partial bill must also be paid and is due no later than December 31st.

What is required for this Exemption?

• You must be 65 years old or older (proof of age required).
• You must own and occupy the property as your primary residence.
• Your adjusted gross income, as indicated on your State Income Tax Return cannot exceed $12,000. Bring State Income Tax Return.
• Please visit our office to apply for this exemption.

DISABILITY EXEMPTION

Individuals who are ** RETIRED** DUE TO BEING TOTALLY & PERMANENTLY DISABLED may be qualified for H3 disability full exemption. These applicants must furnish one of the following sources to show proof of disability:

• One(1) letter from the Social Security Administration (letter must state that the claimant is receiving Retirement Disability Benefits)
  and (1) one Physician’s Affidavit from an Alabama Licensed Physician stating claimant is RETIRED due to being TOTALLY & PERMANENTLY DISABLED.

-OR-

• One (1) letter showing that they are drawing a pension or annuity from the Armed Services or a Company or governmental agency because they are RETIRED due to being TOTALLY & PERMANENTLY DISABLED. 

-OR-

• • Two (2) letters from  two (2) different Licensed Physicians (stating claimant is RETIRED due to being TOTALLY & PERMANENTLY DISABLED)
    CLICK HERE FOR THE PHYSICIAN’S AFFIDAVIT

Please visit our office to apply for this exemption.

BLIND EXEMPTION-PARTIAL EXEMPTION

For a Blind Exemption, only (1) letter is required from a duly licensed Ophthalmologist or Optometrist (letter must state a vision of 20/200 or less in the better eye with correcting glasses as defined in Code of Alabama 1975 Section 1-1-3. This exemption is a partial exemption, and the property owner will receive a reduced tax bill. CLICK HERE FOR THE BLIND CERTIFICATION STATEMENT

Homeowners must sign an assessment and furnish proof of eligibility before exemption is granted. Assessments are completed a year ahead, so the exemption will be applied to the following tax year.

Please visit our office to apply for this exemption.

Exemptions based on Age and Income (H2, H3) & Disability (H3), or Blindness (H2), must be reclaimed on a yearly basis. Each October property owners that have qualified for these exemptions will receive a reclaim form in lieu of a Courtesy Tax Notice. This renewal form must be signed by the claimant, signed by two at least one witness, and returned to our Office NO LATER THAN DECEMBER 31 of the same year. If you are required to submit proof of income, your most current Federal/and or State Income Tax Returns must accompany your reclaim form.

Property Tax Exemptions are NOT TRANSFERABLE

All exemptions are based on the ownership of property. The exemption is granted to the owner of the property NOT the property itself. The property must be owner occupied. When there is a change in status (owner sells property, transfers property, lives elsewhere, is in an assisted care facility, lives with family, or is deceased) the property tax exemption will be canceled.

If you are deaf, hard of hearing, or legally insane, you may be able to apply for the Deaf and Insane Exemption under Alabama Law (§ 40-9-1). This exemption is used in conjunction with other homestead exemptions allowing a $3,000 assessed value reduction.

How do I apply for this exemption if legally deaf or insane

• No income or age requirement
• Own and occupy the property as your primary residential address.
• Provide documentation from doctor specifying your condition.
• You must visit one of our office locations to present proof and complete an assessment.

Assessments are completed a year ahead, so the exemption will be applied to the following tax year.

Under the Alabama Code Title 40-7-10 all exemptions subject to annual renewal must be reclaimed no later than December 31 of each year. This law applies to Homestead Exemptions granted on the basis of income or disability.

Any exemption not renewed by the December 31 deadline by mail or in person will be subject to cancellation. Upon cancellation of exemption, a new application will be necessary.

Exemptions can be canceled when a property is found to no longer meet the qualifications for the exemption.  If your exemption has been canceled, please contact the Revenue Commission for more information.