Alabama Property Tax Relief for Seniors 2026
Every statewide property tax break Alabama offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.
Alabama relieves seniors through tiered homestead exemptions, not freezes or rebates. Every owner-occupant aged 65 or older is exempt from the state portion of property tax with no income limit (H-4). A 65+ owner with income of $12,000 or less gets a larger county exemption of up to $5,000 assessed value (H-2), or a full exemption from all ad valorem taxes when combined federal taxable income is $12,000 or less (H-3). The Alabama Department of Revenue guidance lists no statewide assessment freeze, circuit-breaker credit, tax deferral or rebate program for seniors. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.
Alabama property tax relief programs for seniors
| Program | Type | Age | Income limit | Deadline | Source |
|---|---|---|---|---|---|
| H-4 senior homestead exemption (state portion) | Homestead exemption | 65 or older | None. This tier applies when income on the most recent Alabama return is over $12,000; lower-income seniors qualify for H-2 or H-3. | DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year. | Alabama Department of Revenue, Homestead Exemptions (Ala. Code §§ 40-9-19 to 40-9-21) |
| H-2 senior homestead exemption (county portion, lower income) | Homestead exemption | 65 or older (also open to permanently and totally disabled owners) | Adjusted gross income of less than $12,000 on the most recent Alabama income tax return (DOR H-2 definition). No income limit for owners retired due to permanent and total disability. | DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year. | Alabama Department of Revenue, Homestead Exemptions |
| H-3 principal-residence total exemption (Ala. Code § 40-9-21) | Homestead exemption | 65 or older (also open to permanently and totally disabled owners at any income) | Combined federal taxable income of the owner and spouse of $12,000 or less on the most recent federal return (no limit for disabled owners) | DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year. | Alabama Department of Revenue, Homestead Exemptions (Ala. Code § 40-9-21) |
Amounts, how to apply and deadlines
H-4 senior homestead exemption (state portion)
- Type
- Homestead exemption
- Age
- 65 or older
- Income limit
- None. This tier applies when income on the most recent Alabama return is over $12,000; lower-income seniors qualify for H-2 or H-3.
- Amount
- Full exemption from the state portion of ad valorem tax on the homestead, with no assessed-value maximum and up to 160 acres, plus the regular county homestead exemption of up to $2,000 assessed value
- How to apply
- Apply at the county revenue commissioner, tax assessor or probate office with proof of age. The owner must own and occupy the home as a primary residence on the first day of the tax year.
- Deadline
- DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year.
- Source
- Alabama Department of Revenue, Homestead Exemptions (Ala. Code §§ 40-9-19 to 40-9-21)
H-2 senior homestead exemption (county portion, lower income)
- Type
- Homestead exemption
- Age
- 65 or older (also open to permanently and totally disabled owners)
- Income limit
- Adjusted gross income of less than $12,000 on the most recent Alabama income tax return (DOR H-2 definition). No income limit for owners retired due to permanent and total disability.
- Amount
- Full exemption from the state portion of ad valorem tax, plus an exemption of up to $5,000 assessed value on the county portion, including school district taxes
- How to apply
- Apply at the county revenue commissioner, tax assessor or probate office with proof of age and your Alabama income tax return. Disabled applicants file a physician's affidavit (PT-PA-1).
- Deadline
- DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year.
- Source
- Alabama Department of Revenue, Homestead Exemptions
H-3 principal-residence total exemption (Ala. Code § 40-9-21)
- Type
- Homestead exemption
- Age
- 65 or older (also open to permanently and totally disabled owners at any income)
- Income limit
- Combined federal taxable income of the owner and spouse of $12,000 or less on the most recent federal return (no limit for disabled owners)
- Amount
- Full exemption from all ad valorem taxes, including school tax, on the principal residence and up to 160 acres
- How to apply
- Apply at the county revenue commissioner, tax assessor or probate office with proof of age and the federal income tax return.
- Deadline
- DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year.
- Source
- Alabama Department of Revenue, Homestead Exemptions (Ala. Code § 40-9-21)
Alabama income tax in retirement
Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Alabama state income tax for retirees, which states tax retirement income and which states tax Social Security.
Common questions
What property tax relief can seniors get in Alabama?
H-4 senior homestead exemption (state portion): homestead exemption; H-2 senior homestead exemption (county portion, lower income): homestead exemption; H-3 principal-residence total exemption (Ala. Code § 40-9-21): homestead exemption (revenue.alabama.gov).
At what age do Alabama seniors qualify for property tax relief?
H-4 senior homestead exemption (state portion): 65 or older; H-2 senior homestead exemption (county portion, lower income): 65 or older (also open to permanently and totally disabled owners); H-3 principal-residence total exemption (Ala. Code § 40-9-21): 65 or older (also open to permanently and totally disabled owners at any income).
Is there an income limit for Alabama senior property tax relief?
H-4 senior homestead exemption (state portion): None. This tier applies when income on the most recent Alabama return is over $12,000; lower-income seniors qualify for H-2 or H-3.; H-2 senior homestead exemption (county portion, lower income): Adjusted gross income of less than $12,000 on the most recent Alabama income tax return (DOR H-2 definition). No income limit for owners retired due to permanent and total disability.; H-3 principal-residence total exemption (Ala. Code § 40-9-21): Combined federal taxable income of the owner and spouse of $12,000 or less on the most recent federal return (no limit for disabled owners).
What is the deadline to apply in Alabama?
H-4 senior homestead exemption (state portion): DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year.; H-2 senior homestead exemption (county portion, lower income): DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year.; H-3 principal-residence total exemption (Ala. Code § 40-9-21): DOR guidance gives no statewide filing date; check with the county office. Eligibility is set as of October 1, the first day of the tax year..
Sources
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
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