Dale County Revenue Commissioner: Disability Homestead Exemptions

The State exemptions are the substance here: Code section 40-9-21's complete exemption for a person permanently and totally disabled on the principal residence and up to 160 acres, and section 40-9-19's routes, as the State's principal-residence entries explain. In Dale County the claims are taken by the Revenue Commissioner's office in the Dale County Courthouse, 100 Court Square, Ozark. What the county publishes. The Revenue Commissioner's Homestead Exemptions page describes four homesteads. "A Homestead must be requested at the Revenue Commissioner's office, it is not automatic." H2 is "available to taxpayers who are retired due to permanent and total disability (unable to work), regardless of age" and "is for all State taxes and County taxes up to $5,000 in assessed value." H3 "also applies for owners who are retired due to permanent and total disability (unable to work)" and "exempts property owners from all ad valorem taxes." For both, "To verify permanent and total disability, owners must furnish proof via official disability awards letters from the Veterans Administration or Social Security as applicable, proof of disability income from private or government trust, or two official Alabama Department of Revenue Physician's Affidavits of Permanent and Total Disability, provided one of the physicians is actively treating the taxpayer for his or her disability." The page sets the $12,000 income test only on the age route; the statute's disability exemption carries no income limit. Claims are made "before December 31 of each year based upon status ... on October 1." Renewal. The page says "Once you receive an exemption for disability or age you must claim this exemption each year," with a letter mailed annually. From October 1, 2026, Act 2026-598 (section 40-9-21.1(b)(2)) releases a veteran whom VA has determined to be permanently and totally disabled from claiming or verifying again after first qualifying. The page does not say so; a veteran who receives the annual letter should still return it or tell the office of the VA determination. Buying a home. Act 2026-268 (section 40-9-21.3) lets a 100 percent permanent and total veteran get a tentative certificate from the assessing official within 20 days before buying, so the tax is left out of the mortgage debt-to-income ratio. The Revenue Commissioner's pages do not mention it. Tags. The Vehicle Registration page says veteran and retired military plates need documentation before renewal, so those renewals are made in person at the tag office or by mail, not online. Contact. Revenue Commissioner Sheila Waller, Deputy Nicole Peters; property tax 334-774-2226, motor vehicles 334-774-8427, mapping and appraisal 334-774-7208; P.O. Box 267, Ozark 36361. Satellite offices at Ariton, Pinckard and Daleville city halls close in November and December.