Cullman County Revenue Commissioner: H3 Disability Exemption

The exemption is the State's, under Code section 40-9-21, as the State's principal-residence entries explain. The Cullman County Revenue Commission administers it as H3 and publishes the rules on its own site. The H3 rule. Exemption 3 is for owners who occupy the single-family residence as their primary residence on the first day of the tax year, October 1, who are 65 and older with combined taxable income of $12,000 or less on the most recent federal return, and also for owners retired due to permanent and total disability (unable to work); H3 exempts all ad valorem taxes. To verify permanent and total disability the office asks for official disability award letters from the Veterans Administration or Social Security as applicable, proof of disability income from private or government trust (Medicare card), or two official Alabama Department of Revenue Physician's Affidavits of Permanent and Total Disability, with one physician actively treating the taxpayer. From October 1, 2026. The office republishes the Revenue Department notice on Act 2026-268: a veteran with a VA 100% permanent and total rating may submit the Taxpayer's Affidavit for Tentative Certificate of Permanent and Total Disability, with the purchase agreement and the VA documentation, to the county taxing official, who issues the tentative certificate within 20 days. Presented at closing, it stops settlement agents and loan officers from counting ad valorem taxes in the veteran's debt-to-income ratio. The veteran still must formally claim the homestead exemption after buying. The office. Cullman County Courthouse, Room 102, 500 2nd Avenue SW, Cullman 35055, 256-775-4776; annexes in Baileyton, Dodge City and Hanceville.