Hendricks, 011619 ALAGO, AGO 2019-15
Case Date | January 16, 2019 |
Court | Alabama |
The homesteads of residents of this state, over 65 years of age, or who are retired due to permanent and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless of age or whether such person is retired, shall be exempt from all state ad valorem taxes.Ala. Code § 40-9-19(a) (Supp. 2016). In addition, "[t]he principle residence and 160 acres adjacent thereto of any person who is permanently and totally disabled or who is 65 years of age or older having a net annual taxable income of twelve thousand dollars ($12,000) or less" shall be exempt from ad valorem taxation. Ala. Code § 40-9-21(a) (Supp. 2016). Section 40-9-21.1 of the Code of Alabama requires recipients of the exemptions to submit a form affidavit annually to their tax assessor verifying their continued eligibility to...
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