DeKalb County Revenue Commission: H3 Disability Exemption

The exemption is the State's, under Code section 40-9-21, as the State's principal-residence entries explain. The DeKalb County Revenue Commission administers it as H3 and publishes the H-series rules on its own site. The H3 rule. The complete exemption is for taxpayers who are permanently and totally disabled - exempt from all ad valorem taxes, with no income limitation. What to bring: a driver license and documentation from a private company or a state or federal agency of permanent and total disability, or two completed physician affidavits, one by a physician actively treating the disability of the person seeking exemption. The H3 age route instead needs 65 or older with net taxable income of $12,000 or less on the combined federal return. The regular H1 is $4,000 of assessed value on state and $2,000 on county; H2 and H4 are the partial age routes. When to file. Claim any exemptions due at the same time the assessment return is filed; assessments and bills are based on ownership and status as of October 1, and the office warns not to wait for the October-to-December rush - failure to file an assessment return can generate a statutory penalty. The office. 206 Grand Avenue SW, Fort Payne 35967, 256-845-8515, with a Rainsville annex at 98 McCurdy Avenue S., 256-638-9404.