Tallapoosa County Revenue Commission: the homestead exemption page and its $12,000 disabled income cap

The exemption is the State's; see the Alabama principal-residence entries. The Revenue Commission's page is the county's own working of it: "A Homestead Exemption is a tax deduction that a property owner may be entitled to if he or she owns a single family residence and occupies it on the first day of the tax year (Oct. 1) for which they are applying. There are four types of homestead exemptions." It opens with the legislative note "On May 10, 2012 Governor Bentley signed HB120 into law as Act 2012-313. This act amends Sections 40-9-19, 40-9-21 and 40-9-21.1 relating to homestead exemptions." The page's four types: "Regular Homestead Exemption (HE1) is for persons who are residents of this state not over 65 years of age ... This exemption exempts up to $4,000 in assessed value for the state and $2,000 assessed value for the county." "Act 91-A Homestead Exemption (HE2) applies to persons who are blind (Section 1-1-3) ... exempts the state portion of taxes ... and up to $5,000 in assessed value for county and school taxes." "Act 48-Homestead Exemption (HE3) provides for a total exemption of taxes on principal residence and up to 160 acres for the owners and occupants of a single family residence. This exemption is for persons who are 65 years or older OR for persons who are retired because of permanent and total disability with a annual taxable income as shown on such person's and spouse's latest Federal Income Tax Return of $12,000 or less." "Act 91-B-Homestead Exemption (HE4) provides for exemption of the state portion of taxes on principal residence and up to 160 acres for owners and occupants of a single family residence. This exemption is for persons who are 65 years or older regardless of income." The gap a veteran reads past. The State's own disabled-veteran exemption is section 40-9-21: a person permanently and totally disabled, at any age, is exempt from state, county and municipal ad valorem tax on the principal residence with no income limit and no assessed-value cap (the State entry). Tallapoosa's page puts "permanent and total disability" only inside HE3's $12,000-income-cap sentence and lists no separate no-income-limit disabled exemption, so a disabled veteran counting the benefit should read the State entry; the Department of Revenue issues the certificate of permanent and total disability, and under the State entry's Act 2026-598 a veteran determined permanently and totally disabled by VA no longer verifies annually. The deadlines and the accommodation. "Exemptions, regardless of which type, must be applied for between October 1 and December 31. The exemption will not decrease ones taxes until the following tax year, remember taxes are paid in arrears." And the page's own accommodation line: "People who are disabled may receive service without coming to the courthouse by calling (256) 825-7831." The Revenue Commission's office is in Dadeville (the commission's address, 125 North Broadnax Street, Dadeville, AL 36853).