Morgan County Revenue Commissioner: Disability Exemption and Homestead

The exemption is the State's, under Code section 40-9-21, as the State's principal-residence entries explain. The Morgan County Revenue Commissioner, Amanda G. Scott, serves as both tax assessor and tax collector, and the office publishes the homestead rules on its own site. The rules. Homestead Exemption 3 is for residents 65 or older with combined net taxable income of $12,000 or less on the most recent federal return, and also for residents permanently and totally disabled regardless of income; those who qualify are exempt from taxes on the principal residence and 160 acres adjacent. Proof of retirement because of total and permanent disability may be a pension or annuity due to disability from a private company or a state or federal government agency, or the written certification of two Alabama-licensed physicians. Proof of age can be a driver's license, birth certificate, insurance forms, church or school records. Homestead Exemption 1 is the $4,000 state and $2,000 county regular homestead; Exemption 2 is the age-65 route with income under $12,000 on the state return; Exemption 4 is the age-65 route regardless of income, state exemption plus $2,000 of county assessed value. The service to know. People who are disabled may receive service without coming to the courthouse by calling 256-351-4690. The office is at 302 Lee Street NE, Decatur, with annexes at 560 Shull Road, Hartselle, and 62 Guyer Cove Road, Somerville. Forms may be mailed or brought in, with a phone number and email address included.