Permanent and total disability homestead exemption
- Who qualifies
- Alabama homeowners whose principal residence qualifies and who are permanently and totally disabled, regardless of age or income. The residence and related land may not exceed 160 acres.
- What you get
- Exempts the principal residence from state, county, and municipal property taxes. Effective October 1, 2026, veterans determined permanently and totally disabled by VA who qualify under the covered homestead provisions no longer have to verify eligibility annually after initial approval. The verification release ends at death or when a new homestead is established.
- How to apply
- Apply with supporting documents to the tax assessing official in the county where the home is located. For the current year, the Revenue rule gives an October 1 through December 31 application period.
Official page (opens in a new tab) Ala. Code 40-9-21 and 40-9-21.1; Act 2026-598
Sources (2)
- Alabama Administrative Code rule 810-4-1-.23 (PDF p. 3) (opens in a new tab), Alabama Department of Revenue
- Enrolled HB155, Act 2026-598 (PDF p. 4) (opens in a new tab), Alabama Legislature