Housing
Alabama Specially Adapted Housing Property Tax Exemption
A home acquired with a VA specially adapted housing grant is exempt from all ad valorem tax, at any value, while the veteran or the unremarried surviving spouse owns and lives in it.
Also called: SAH, specially adapted housing, property tax, Public Law 702, surviving spouse.
For: Veteran or service member, survivor.
Where it applies
Written for the jurisdictions listed here.
- AlabamaState
Code section 40-9-20 is a separate exemption from the permanently-and-totally-disabled homestead. It covers a home the veteran acquired under the federal specially adapted housing law, Public Law 702 of the 80th Congress, as amended. The exemption does not depend on the home's value.
The home stays exempt while the veteran owns it and occupies it as a home. An unremarried surviving spouse keeps it on the same terms. The Department of Veterans Affairs states the exemption that way. This is not the general 160-acre disability exemption, and it is not limited to that acreage in the statute's text.
The county revenue office is where the exemption is claimed.
Thresholds
| Gate | Rule |
|---|---|
| Specially adapted housing grant | The home has to have been acquired with the federal specially adapted housing grant, and the veteran or unremarried surviving spouse has to own and occupy it. |
Sources
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.