Jefferson County Tax Assessor: Disability Exemption and Homestead
Jefferson County's Tax Assessor, in Birmingham and Bessemer, takes the State's full exemption for a permanently and totally disabled owner between October 1 and December 31. Its FAQ says the exemption depends on income and must be renewed every year, and asks for two proofs of disability without naming a VA letter; section 40-9-21 has no income limit, and from October 1, 2026 a VA permanent and total veteran no longer re-verifies.
Also called: property tax, Tax Assessor, homestead exemption, H-3, permanent and total, 40-9-21, Act 2026-598, Birmingham, Bessemer.
The exemption is the State's; see the Alabama principal residence entry. Jefferson County has two Tax Assessor offices, in the Birmingham Division (205-325-5505) and the Bessemer Division, and the homestead is claimed at either between October 1 and December 31 for the next year's taxes. The owner must own and occupy the single-family home on October 1.
What the Assessor says. Its homeowners' guide describes a disability-based homestead exemption from "all portions of real property taxes" for an owner who is permanently and totally disabled, with "proof of disability, such as evidence of Social Security Disability eligibility". Its FAQ adds that the office requires "2 proofs of disability (letter from doctor, social security, or company disability letter stating the individual is totally and permanently disabled)", that "Total or partial exemption is based on income", and that "This exemption must be renewed annually".
Where it departs from the law.
- Income. The full exemption under section 40-9-21 for a permanently and totally disabled owner has no income limit; the $12,000 income tests belong to the age 65 routes, which the FAQ answers in the same paragraph. A disabled veteran with a higher income should not be turned away.
- Proof. None of the pages names a VA letter. A VA letter stating a permanent and total finding is the usual proof for a veteran; ask the Assessor to accept it, and if a second proof is demanded, a physician's form will do.
- Renewal. From October 1, 2026, Act 2026-598 (section 40-9-21.1(b)(2)) releases a veteran whom VA has found permanently and totally disabled from claiming or verifying again each year after first qualifying. The FAQ and the renewal letter the Assessor posts, which still dates from the 2023 tax year and asks whether the owner is "permanently 100% Medically Disabled", do not reflect it.
- 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 Assessor within 20 days before buying, so the tax is left out of the mortgage debt-to-income ratio. The Assessor's pages do not mention it.
Thresholds
Thresholds for Jefferson County Tax Assessor: Disability Exemption and Homestead
Gate
Rule
Permanent and total disability, no income limit
Alabama uses its own permanent and total test, proved by a VA or Social Security letter or physician forms. The rating filter cannot test it.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.