Limestone County Disabled Homestead Exemption

Limestone County combined the tax assessor and the tax collector into the Revenue Commissioner. That office maps, appraises, assesses, and collects property tax, and it grants exemptions. Taxes it collects include state, county, school, and municipal taxes. The commissioner is G. Brian Patterson. The office is 100 South Clinton Street, Suite A, Athens, AL 35611. Phone (256) 233-6433. Hours are Monday through Friday, 8:00 a.m. to 4:30 p.m. The collections page says to call that number for disability exemptions. The exemption itself is the statewide rule, written on the Alabama principal-residence entry. A person who is permanently and totally disabled can be exempt from state, county, and municipal ad valorem tax on the principal residence and up to 160 acres, with no income cap. The Revenue Commissioner is where a Limestone owner files, including a home inside Athens, Huntsville, Madison, Ardmore, or another city in the county. The county revenue site's homestead note is shorter than the statute. It says the homestead is claimed at assessment. Its class C line says an owner-occupant over 65 whose net annual taxable income is $12,000 or less, or who is fully disabled, is exempt from taxes on the principal residence, and that proof of age and income is required. It also says special exemptions have to be filed annually. Use the Department of Revenue certificate for the disability test. The full disability exemption does not have an income cap. Beginning October 1, 2026, under Code section 40-9-21.1(b)(2) as amended by Act 2026-598, a veteran whom VA has determined to be permanently and totally disabled does not have the annual verification the county note describes. The state veterans department describes the release as covering any veteran claiming on a service-connected disability; the statute needs the VA permanent and total finding, and everyone else still verifies each year. Property tax is due October 1 and is collected for the prior October 1 ownership. It becomes delinquent January 1. A disability exemption does not change that calendar for tax that remains due.