St. Clair 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 St. Clair County Revenue Commission administers it and publishes the rules on the county's site. The rules. 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. H3 covers owners age 65 and older with combined taxable income of $12,000 or less on the most recent federal return and, separately, owners retired due to permanent and total disability (unable to work); it 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, with at least one physician actively treating the taxpayer for the disability. The office. The St. Clair County Revenue Commission keeps office hours 8:00 a.m. to 5:00 p.m. Monday through Friday, with property-tax records, homestead exemptions and the tax lien auction run from the county's site; call the county's main line, 205-338-7213 (Pell City) or 205-884-7213 (Ashville), for the exemption desk.