Regular Homestead Exemption (Homestead 1 / H-1)
Who qualifies
- Income
- No income limit for the regular (under-65) homestead exemption.
- Ownership
- Must own and occupy the homestead (not exceeding 160 acres) as of October 1. Joint owners receive the full exemption; there are no partial homestead exemptions.
- Residency
- Property must be the owner's single-family, owner-occupied principal residence in Alabama as of the October 1 lien date.
How much it saves
Worked example — a $300,000 home at Alabama's median effective rate (~0.33%):
- • The taxing units this applies to vary locally — treat the figure as approximate.
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 for the current year (or any time during the year for the following year).
- Renewal: automatic — Once granted, the regular homestead exemption generally continues without annual re-application while ownership and occupancy are unchanged.
Combining with other exemptions
This base homestead is superseded by the more complete age-65+/disabled exemptions below for qualifying owners.
Amount cross-checked against a second official artifact: revenue.alabama.gov/property-tax/homestead-exemptions/.
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.