Mobile County Revenue Commission: Disability Exemption and Homestead

The exemption is the State's; see the Alabama principal residence entry. In Mobile County the Revenue Commission, at 3925 Michael Boulevard, Mobile (Mondays, Tuesdays, Thursdays and Fridays, 7 a.m. to 5 p.m., and satellite offices), administers it as H-3, a full exemption on the home for an owner who is "retired due to being totally and permanently disabled". Apply in person. Proof the Commission asks for. One of: a Social Security letter showing disability retirement benefits together with an affidavit from an Alabama-licensed physician; a letter showing a pension or annuity from the armed services, a company or a government agency paid because of retirement for total and permanent disability; or letters from two licensed physicians. None of these names a VA letter. A veteran whom VA rates permanently and totally disabled should bring the VA benefit summary letter and ask that it be accepted; the Department of Revenue's rule treats a pension or annuity paid because of permanent and total disability as automatic proof, and the Commission publishes the physician's affidavit for the other route. Renewal. The Commission says the disability H-3 must be reclaimed every year: a reclaim form is mailed each October 1 in place of a tax notice, and must be signed, witnessed and returned by December 31, with "no exceptions". From October 1, 2026, Act 2026-598 (section 40-9-21.1(b)(2)) releases a veteran whom VA has determined to be permanently and totally disabled from claiming or verifying again after first qualifying. The Commission's page does not say so; a veteran who gets a 2026 reclaim form should still return it or tell the office of the VA determination. 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 assessing official within 20 days before buying, so the tax is left out of the mortgage debt-to-income ratio. The Commission's pages do not mention it. The age 65 routes (H-2 and H-3 by income) carry a $12,000 income test, which does not apply to the disability exemption.