Houston County Revenue Office: Special Homestead Exemptions

The exemption is the State's, under Code section 40-9-21, as the State's principal-residence entries explain. In Houston County the Revenue Commissioner's Office administers it: anyone 65 or older, or permanently and totally disabled, may claim a special homestead exemption, and the office names the age 65 and disability exemptions among those available on the primary residence only, with no second homestead allowed anywhere else. The renewal rule. Special homestead exemptions must be claimed every year during the months of October through December. Failure to complete and return the special homestead application loses the special exemption, and the owner falls back to the lesser one. The office's reminder names the due date for the current cycle's applications: December 31. Anyone who bought a home or acquired one by will, divorce decree or another vesting document during a tax year and is not over 65 may apply immediately for the next year's exemption, and once the Revenue Commissioner grants an ordinary homestead it need not be repeated while the owner lives in the home. Where to file. The Assessing Department, 462 N. Oates St., 5th floor, Dothan, 334-677-4753 (collections 334-677-4715). The office warns against deed-recording and homestead-claim mail scams: if the letter lacks the county's letterhead it is not from the office, and the number to check is 334-677-4747.