Calhoun County Revenue Commission: Disability Exemption and Renewal

The exemption is the State's, under Code section 40-9-21, as the State's principal-residence entries explain. The Calhoun County Revenue Commission publishes the operative text on its own site and adds the practical rules around it. The exemption. Act 48 (section 40-9-21) gives a total exemption from ad valorem taxes on the principal residence and 160 acres adjacent to any resident who is permanently and totally disabled regardless of income or age; the 2013 amendment removed the income threshold from the disability route, leaving the $12,000 income limit only on the 65-and-older route. The renewal rule. Exemptions are applied for before December 31 of each year based on the owner's status on October 1. Once a disability or age exemption is granted it must be claimed each year; the Revenue Commission mails an annual letter, but it is the owner's responsibility to make sure the claim is made. Apply in the assessing department, 256-241-2855, which lists the documents required. The penalty. The office prints the new section 40-9-21.2: anyone who knowingly and willfully gives false information to claim a homestead exemption, or to help another claim one, is ordered to pay twice the ad valorem tax that would have been due, retroactive up to ten years, plus 15 percent interest a year. The office. Tim Hodges, Revenue Commissioner, 1702 Noble Street, Suites 104 and 106, Anniston 36201; collections 256-241-2840, assessing 256-241-2855; hours 8:00 a.m. to 4:30 p.m. Monday to Friday.