Principal Residence Exemption for Permanently and Totally Disabled Persons
Who qualifies
- Income
- No income limit and no age limit for the permanent-and-total-disability exemption (income limit was removed by Act 2013-295).
- Ownership
- Owner-occupant who is permanently and totally disabled as of the October 1 lien date; up to 160 acres.
- Residency
- Single-family, owner-occupied principal residence in Alabama.
How much it saves
Worked example — a $300,000 home at Alabama's median effective rate (~0.33%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: Apply with the county tax assessing official between October 1 and December 31. Disability is certified by receipt of a disability pension/annuity or by two licensed Alabama physicians on Form PT-PA-1.
- Renewal: other — After initial qualification, a permanently and totally disabled owner is not required to re-apply annually but verifies the condition each year by mail on a county-provided affidavit.
Combining with other exemptions
The strongest Alabama homestead benefit; supersedes the regular H-1 homestead. A legally blind person (Ala. Code § 1-1-3) likewise qualifies for full exemption from state property taxes and a $5,000 county assessed-value reduction under Rule 810-4-1-.23(3)(b)/(4)(b).
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.