Alabama · Jefferson County · Local exemptions · Updated Oct 2026
Jefferson County, AL property tax exemptions (2026)
The property tax breaks that are set or run locally in Jefferson County, on top of Alabama’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Jefferson County
Jefferson County (Birmingham) has two local constitutional amendments: owners 65+ who have lived in their home 5 years can freeze its assessed value, and a homeowner who moves to a nursing home or assisted living can keep the homestead exemption for up to 3 years. Statewide homestead exemptions still apply.
Apply at
Jefferson County Tax Assessor
Phone
205-325-5505
Local breaks
Senior Citizen Property Tax Exemption (assessed value freeze), Homestead Exemption kept during nursing home / assisted living stay
Senior Citizen Property Tax Exemption (assessed value freeze)
Freezes the assessed value of your home at its value for the year before you first claim it, for as long as it stays your principal residence. Millage changes still apply; the value of later additions is added and taxed.
Set by
county
Tax year
2026
Who qualifies
Age 65 or over; owner of single-family owner-occupied residential property in Jefferson County used as your principal residence for at least 5 years before the tax year you first claim. You keep any homestead and other exemptions.
How to apply
Claim with the Jefferson County Tax Assessor.
Deadline
Not stated in the amendment (state homestead claims: October 1 - December 31). Confirm with the Tax Assessor.
Renewal
Continues while the home remains your principal residence.
Homestead Exemption kept during nursing home / assisted living stay
You may keep your homestead exemption for 3 years after admission to a nursing home or assisted living facility.
Set by
county
Tax year
2026
Who qualifies
Jefferson County resident already claiming a homestead exemption who still owns the home; the property must stay residential (not converted to commercial use).
How to apply
Verify by signature on a form from the County Tax Assessor and return it by mail.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Jefferson County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Jefferson County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Jefferson County
What property tax exemptions are there in Jefferson County?
Jefferson County (Birmingham) has two local constitutional amendments: owners 65+ who have lived in their home 5 years can freeze its assessed value, and a homeowner who moves to a nursing home or assisted living can keep the homestead exemption for up to 3 years. Statewide homestead exemptions still apply. Local breaks here: Senior Citizen Property Tax Exemption (assessed value freeze); Homestead Exemption kept during nursing home / assisted living stay.
Where do I apply for a property tax exemption in Jefferson County?
Jefferson County Tax Assessor Phone: 205-325-5505 Address: 716 Richard Arrington Blvd. N., Birmingham, AL 35263. Also: Alabama Department of Revenue, Property Tax Division, which state program: statewide homestead exemptions (H-1 to H-4, disability, blind).
When is the deadline to apply in Jefferson County?
Senior Citizen Property Tax Exemption (assessed value freeze): Not stated in the amendment (state homestead claims: October 1 - December 31). Confirm with the Tax Assessor. Homestead Exemption kept during nursing home / assisted living stay: not confirmed; ask the office.
Do I have to reapply every year in Jefferson County?
Senior Citizen Property Tax Exemption (assessed value freeze): Continues while the home remains your principal residence. Homestead Exemption kept during nursing home / assisted living stay: Verification on the assessor's form.
Do Alabama’s statewide exemptions apply in Jefferson County too?
Yes. The statewide breaks on our Alabama page apply here as well, for example Regular Homestead Exemption (H-1), Age 65+ Homestead Exemption (H-4, and H-2 for lower income) and Total Exemption for Seniors with Low Taxable Income (H-3, Act 48). This page adds what Jefferson County sets or runs itself.
Median effective tax rate for Jefferson County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.