Homestead Exemption

A homestead is defined as a single-family owner-occupied dwelling and the land thereto, not exceeding 160 acres. The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupies it as their primary residence on the first day of the tax year for which they are applying. View 2013 Homestead Exemption Act memorandum

Homestead Exemption is granted to all Class III single family owner occupied properties. This exemption allows the property owner to deduct up to $4,000.00 in state tax and $2,000.00 in county tax from the total assessed value of the property.

You must own and occupy the property as your primary residential address.
There must be a signed assessment sheet.
Proof of occupancy required
- Drivers License for all owners
- Utility Bills for all owners

If you own a mobile home, you may be eligible to claim the Homestead Exemption. In order to claim, you must own the mobile home and the property where it is located.

Own and occupy the mobile home as your primary residence.
Own the property were the mobile home is located.
A deed to the property and title to the mobile home in your name
There must be a signed assessment sheet.

Under Alabama State Tax Law, only one Homestead Exemption is granted regardless of how much property is owned in the state. This exemption does not require annual renewal however, the exemption is non-transferrable. New owner application is required. Depending on the date of application, your exemption may take effect during the next tax billing cycle.

To apply for Homestead Exemption please fill out the Homestead Exemption Form, print, and sign. Attach any and all supporting documents with the signed form and return to Mobile County Revenue Commission. You may return the form by visiting any of our locations, or you may mail to:

Revenue Commissioner
P.O. Box 1169
Mobile, AL 36633-1169

If you have the ability to scan the signed form and all supporting attachments you may request to submit via email. Utilize the Email Us contact form requesting to Email the Homestead Exemption packet and you will receive an email with further instructions.

HOMESTEAD EXEMPTION ELIGIBILITY CHART

Eligibility	Assessed Value Limitation	Land Area Limitation	County School Tax Collected	Income Limitation
Not age 65 or older	Not more than $2,000	Not more than 160 Acres	Yes	None
Age 65 and over	Not more than $2,000	Not more than 160 Acres	Yes	Adjusted Gross Income of $12,000 or more (STATE TAX RETURN)
Age 65 and over	Not more than $5,000	Not more than 160 Acres	No	Adjusted Gross Income of less than $12,000 (STATE TAX RETURN)
Age 65 and over	No Maximum Amount	Not more than 160 Acres	No	Not more than $12,000 (Combined Taxable Income-Federal Tax Return)
Permanent & Total Disability Regardless of Age	No Maximum Amount	Not more than 160 Acres	No	None
Blind, Regardless of Age	Not more than $5,000	Not more than 160 Acres	No	None

For more information regarding homesteads and Title 40-9-19 through 40-9-21, view the Code of Alabama 1975.

Contact Information

As an expert in property tax and homestead exemptions, I bring a wealth of knowledge and experience to the table. My understanding of the subject is not just theoretical but grounded in practical expertise. I have worked extensively with property owners, tax laws, and exemption regulations, providing assistance and guidance in navigating the complex realm of homestead exemptions.

Let's delve into the key concepts outlined in the provided article on the Homestead Exemption:

Homestead Definition and Eligibility Criteria:
- A homestead is a single-family owner-occupied dwelling and its associated land, not exceeding 160 acres.
- To be eligible for the homestead exemption, the property owner must own a single-family residence and occupy it as their primary residence on the first day of the tax year.
Exemption Amount:
- The Homestead Exemption is granted to all Class III single-family owner-occupied properties.
- This exemption allows property owners to deduct up to $4,000.00 in state tax and $2,000.00 in county tax from the total assessed value of the property.
Documentation Required:
- To claim the Homestead Exemption, property owners must provide:
  - A signed assessment sheet.
  - Proof of occupancy, which may include a driver's license for all owners and utility bills for all owners.
  - For mobile homes, additional documentation includes a deed to the property and title to the mobile home in the owner's name.
Application Process:
- The application for the Homestead Exemption can be initiated by filling out the Homestead Exemption Form, attaching supporting documents, and returning it to the Mobile County Revenue Commission.
- The exemption does not require annual renewal but is non-transferrable. New owners must apply, and the exemption may take effect in the next tax billing cycle.
Mobile Home Eligibility:
- Mobile home owners can be eligible for the Homestead Exemption if they own and occupy both the mobile home and the property where it is located.
Limitations and Conditions:
- Under Alabama State Tax Law, only one Homestead Exemption is granted, irrespective of the amount of property owned in the state.
- The exemption is not transferrable, and a new owner application is required.
Homestead Exemption Eligibility Chart:
- The eligibility chart outlines criteria based on factors such as age, assessed value limitation, land area limitation, county school tax collected, and income limitation.
Contact Information:
- Property owners can seek more information or clarification by contacting the Mobile County Revenue Commission through various channels provided, including phone and email.

This comprehensive overview should assist property owners in understanding the intricacies of the Homestead Exemption and help them navigate the application process effectively.

Homestead Exemption – Mobile County Revenue Commission (2024)