- Proof of the taxpayer being retired because of total and permanent disability may include the receipt of a pension or annuity due to disability from a private company or a state or federal governmental agency; or, the written certification of the taxpayer being retired because of total and permanent disability from two unassociated physicians licensed to practice medicine in Alabama.
Act 91 Homestead
- Age 65 or older, retired due to total and permanent disability or permanently blind.
- This homestead provides and exemption not to exceed $5,000.00 in assessed value
- Based on age or disability status, and net ADJUSTED INCOME of the taxpayer and his or her spouse.
- Total Adjusted Gross Income may not exceed $12,000.00.
- Age, and disability based exemptions must be evidenced by copies of the State of Alabama tax return for the current year or a signed affidavit provided by Revenue Commissioner.
- Proof of the taxpayer being retired because of permanent and total disability may include the receipt of a pension or annuity due to disability from a private company or a state or federal governmental agency; or, the written certification of the taxpayer being retired because of total and permanent disability from two unassociated physicians licensed to practice medicine in Alabama.
- Must be occupied by person(s) who name(s) appear(s) on the deed.
- Line numbers on State of Alabama Tax Return, which are used to determine eligibility, are listed below.
- There are two Alabama Resident Individual State Income Tax Returns. The $12,000 limitation should be verified from the applicable return as follows:
- Form 40A - Total income Line Z
- Form 40 - Total adjusted gross income from Line 10
- From 40EZ - Income from W2's from Line 3
Act 91B Homestead
- Exempt only on state portion of property taxes
- Age 65 or older is only required qualification
- Must be occupied by person(s) who name(s) appear(s) on the deed
