Marshall 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 Marshall County Revenue Commission administers it as H3 and publishes the H-series rules on its own site. The H3 rule. Exemption 3 is for owners 65 and older with combined taxable income of $12,000 or less on the most recent federal return, and also for owners retired due to permanent and total disability (unable to work). H3 exempts the property from all ad valorem taxes. To verify permanent and total disability the office asks for official disability award 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 the disability. The office. The Revenue Commissioner is Michael Johnson, 412 Martling Road, Albertville 35951-7208, 256-571-7743, [email protected], with courthouse offices at 424 Blount Avenue, Suite 124, Guntersville. A homestead exemption must be requested at the Revenue Commission office - it is not automatic - and the owner must occupy the home as the primary residence on the first day of the tax year, October 1.