Alabama · Property tax exemptions for seniors · Updated Oct 2026
Alabama property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Alabama that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Alabama is the Age 65+ Homestead Exemption (H-4, and H-2 for lower income). If you are 65 or older, you pay no state property tax on your home.
Age 65+ Homestead Exemption (H-4, and H-2 for lower income)
If you are 65 or older, you pay no state property tax on your home. On county taxes you get at least the regular $2,000 assessed-value exemption (H-4). If your Alabama adjusted gross income is under $12,000, the county exemption rises to $5,000 of assessed value, including county school taxes (H-2).
Who qualifies
Owner 65 or older who lives in the home as a main residence on October 1. H-2 needs adjusted gross income under $12,000 on your most recent Alabama income tax return (Form 40 line 10, Form 40A line 7, Form 40NR line 12).
Income limit
No limit for the state-tax exemption (H-4). For H-2: Alabama adjusted gross income under $12,000 on your most recent state return (ADOR memo for the 2025-2026 tax year: Form 40 line 10, Form 40A line 7, Form 40NR line 12).
How to apply
Apply in person at the county assessor's office. Bring proof of age (driver's license or birth certificate) and, for H-2, your latest Alabama income tax return or other proof of income.
Deadline
Between October 1 and December 31 of the tax year (Ala. Code 40-7-10).
Renewal
One-time, but the county may ask for current income proof to keep the income-based level.
Law
Ala. Code 40-9-19(a)(2), (d); DOR memorandum 'Homestead Exemption - Verification of Income, 2025-2026 Tax Year' (Oct. 2, 2025)
Total Exemption for Seniors with Low Taxable Income (H-3, Act 48)
Your home and up to 160 acres are exempt from all property taxes (state, county, city and school).
Who qualifies
Owner 65 or older whose net taxable income (you and your spouse combined) is $12,000 or less on your latest federal income tax return. The home must be your single-family main residence.
Income limit
Net taxable income of $12,000 or less for you and your spouse, from line 15 of the 2025 federal Form 1040 or 1040-SR. If you do not file a federal return, sign an affidavit that your net taxable income was $12,000 or less.
How to apply
Apply in person at the county assessor's office. Bring proof of age and your latest federal income tax return (or an affidavit if you do not file).
Deadline
Between October 1 and December 31 of the tax year (Ala. Code 40-7-10).
Renewal
Carries forward, but you may be asked to show income again; tell the assessor if your income goes over the limit.
Law
Ala. Code 40-9-21; DOR memorandum 'Homestead Exemption - Act 48 Principal Residence 2025-2026 Tax Year' (Oct. 2, 2025)
Bring proof of age and your latest federal income tax return (or an affidavit if you do not file).
Deadline: Between October 1 and December 31 of the tax year (Ala. Code 40-7-10).
Renewal: Carries forward, but you may be asked to show income again; tell the assessor if your income goes over the limit.
Savings estimate for Alabama
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Alabama
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
Document checklist for Alabama
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 seniors property tax breaks in Alabama
Who qualifies for property tax breaks for seniors in Alabama?
Age 65+ Homestead Exemption (H-4, and H-2 for lower income): Owner 65 or older who lives in the home as a main residence on October 1. H-2 needs adjusted gross income under $12,000 on your most recent Alabama income tax return (Form 40 line 10, Form 40A line 7, Form 40NR line 12). Total Exemption for Seniors with Low Taxable Income (H-3, Act 48): Owner 65 or older whose net taxable income (you and your spouse combined) is $12,000 or less on your latest federal income tax return. The home must be your single-family main residence.
Is there an income limit for seniors' property tax breaks in Alabama?
Age 65+ Homestead Exemption (H-4, and H-2 for lower income): No limit for the state-tax exemption (H-4). For H-2: Alabama adjusted gross income under $12,000 on your most recent state return (ADOR memo for the 2025-2026 tax year: Form 40 line 10, Form 40A line 7, Form 40NR line 12). Total Exemption for Seniors with Low Taxable Income (H-3, Act 48): Net taxable income of $12,000 or less for you and your spouse, from line 15 of the 2025 federal Form 1040 or 1040-SR. If you do not file a federal return, sign an affidavit that your net taxable income was $12,000 or less.
When is the deadline for seniors to apply in Alabama?
Age 65+ Homestead Exemption (H-4, and H-2 for lower income): Between October 1 and December 31 of the tax year (Ala. Code 40-7-10). Total Exemption for Seniors with Low Taxable Income (H-3, Act 48): Between October 1 and December 31 of the tax year (Ala. Code 40-7-10).
Do seniors have to reapply every year in Alabama?
Age 65+ Homestead Exemption (H-4, and H-2 for lower income): One-time, but the county may ask for current income proof to keep the income-based level. Total Exemption for Seniors with Low Taxable Income (H-3, Act 48): Carries forward, but you may be asked to show income again; tell the assessor if your income goes over the limit.
Where do seniors apply for property tax breaks in Alabama?
Your county tax assessor (in some counties the revenue commissioner or property tax commissioner) grants homestead exemptions. You apply in person at that county office; the Alabama Department of Revenue only sets the rules. For the Age 65+ Homestead Exemption (H-4, and H-2 for lower income): Apply in person at the county assessor's office.