Who qualifies for the Class III assessment ratio (owner-occupied home) in Alabama?

You own and live in a single-family home. Most homeowners under 65 get their main benefit from this. Your home is assessed at 10% of value instead of the 20% Class II rate. Deadline: Follows your county's homestead filing practice.

Who qualifies for the Homestead H-1 (under 65, not disabled) in Alabama?

You owned and lived in your single-family home on the first day of the tax year, you are under 65, and you are not permanently and totally disabled. Up to 160 acres. No income test. State: up to $4,000 off assessed value. County: up to $2,000 off assessed value, but county school taxes are still collected. Your county, city or another taxing authority may grant up to $4,000 more.

Who qualifies for the Homestead H-4 (65 or older, income over $12,000) in Alabama?

You are 65 or older and your latest Alabama income tax return shows income over $12,000, so you don't meet H-2 or H-3. No state property tax, plus the regular county homestead of $2,000 off assessed value. County school taxes are still collected.

Who qualifies for the Homestead exemption for blind owners in Alabama?

You are blind as defined in Alabama law (Ala. Code 1-1-3), at any age, whether or not you are retired. Up to 160 acres. No income limit. The state tax on your homestead is removed. On county taxes, the exemption is capped at $5,000 of assessed value, and county school tax is not collected on that exempt part.

Rules by state / Alabama

Alabama property tax, line by line.

Your county revenue commissioner or license commissioner sends one bill a year. It has the state tax and the county tax on your property, and often fire dues, garbage and similar charges too.

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At a glance

Who sends the bill: The county revenue commissioner or license commissioner, depending on the county. The state tax is collected on the same local bill.
When it comes: Before the October 1 due date. The exact mail week depends on your county.
When it's due: October 1.
If you pay late: Taxes become delinquent January 1. After that, the county sends unpaid bills to probate court, advertises them, and can sell them at a tax sale in May.
Value is set as of: October 1, the start of the tax year
Limits on increases: No statewide percentage cap on yearly value increases.

Bill dates source · Assessment source

What may come off

6 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Class III assessment ratio (owner-occupied home)

Who: You own and live in a single-family home. Most homeowners under 65 get their main benefit from this.
What you get: Your home is assessed at 10% of value instead of the 20% Class II rate.
How to apply: Claim it with your homestead application at your county revenue office.
Deadline: Follows your county's homestead filing practice.

Source

Homestead H-1 (under 65, not disabled)

Who: You owned and lived in your single-family home on the first day of the tax year, you are under 65, and you are not permanently and totally disabled. Up to 160 acres. No income test.
What you get: State: up to $4,000 off assessed value. County: up to $2,000 off assessed value, but county school taxes are still collected. Your county, city or another taxing authority may grant up to $4,000 more.
How to apply: Apply in person at your county revenue or appraisal office.
After that: It stays on the property until ownership, occupancy or eligibility changes.

Source

Homestead H-2 (65 or older with low income, or retired for disability)

Who: You are 65 or older and your adjusted gross income on your latest Alabama return is under $12,000, or you are any age and retired because of permanent and total disability. Up to 160 acres.
What you get: No state property tax, plus up to $5,000 off assessed value on county taxes, including school district taxes.
How to apply: Apply at your county office. For disability, use the physician affidavit PT-PA-1 or other proof your county accepts. Form: PT-PA-1 (disability proof).
After that: The age-based claim continues while your income stays under the limit. The disability claim depends on the proof the county accepted.

Source

Homestead H-3 (65 or older with low income, or permanently and totally disabled)

Who: Your principal residence, up to 160 acres. You are 65 or older with combined federal net taxable income (you and your spouse) of $12,000 or less, or you are permanently and totally disabled at any age with no income limit.
What you get: No state, county or city property tax on your home.
How to apply: Apply at your county office. For disability, use the physician affidavit PT-PA-1. For age 65, bring your federal return or other proof of taxable income. Form: PT-PA-1 (disability proof).
After that: It continues while you still qualify by age and income, or by disability. If your disability status changes, tell your county.

Source

Homestead H-4 (65 or older, income over $12,000)

Who: You are 65 or older and your latest Alabama income tax return shows income over $12,000, so you don't meet H-2 or H-3.
What you get: No state property tax, plus the regular county homestead of $2,000 off assessed value. County school taxes are still collected.
How to apply: Apply at your county office with proof of age.
After that: It continues while you are 65 or older and live in the home.

Source

Think your value is too high?

Asking for a lower appraised value

Free review: Yes. Start with your county assessing official before the board date. It is free.
Formal appeal: Your county board of equalization
Deadline: You may appear before the county board of equalization about your value. Your value notice states when the session is.
Good to know: Check your value notice for the session date. Ask your county whether the board can raise your value before you file. Keep paying your bill while you wait.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

County school tax on an H-1 or H-4 homestead, beyond the small exempt slice
City tax, unless you qualify for H-3
Value above $4,000 assessed (state) and $2,000 assessed (county) if you are under 65 and not disabled or blind
Special district fees and other charges that are not property tax

Fire dues, garbage and similar charges are often on the same county bill. They are not the property tax that a homestead exemption removes. The homestead tables cover state, county, school and city property tax only. No statewide rule gives a homestead exemption against a special district charge, so ask the agency that charges it.

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Answers come only from the checked rules on this page, with sources. For questions about your own bill, upload it.

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Rules checked October 28, 2026 against official Alabama sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.