Tuscaloosa County Tax Assessor: Disability Exemption and Homestead
Tuscaloosa County keeps a separately elected Tax Assessor, and its own instructions add two things the statutes leave loose: the disability route has no income limit, and a first-time 100% disabled claimant can bring proof of disability at any time of year while the sign-up window stays October 1 to December 31.
Also called: property tax, homestead, tax assessor, ad valorem, disability exemption, 160 acres, October 1.
The exemption is the State's, under Code section 40-9-21, as the State's principal-residence entries explain. Tuscaloosa County is one of the Alabama counties that keeps a separately elected Tax Assessor rather than a combined Revenue Commissioner, and the claim is taken at the Tax Assessor's Office.
The assessor's own rules. A qualifying owner must be listed as an owner of the single-family dwelling. The complete exemption needs a 100% permanent disability with documentation, and the assessor says at this time there is no income limitation for the disability route; the age route needs 65 or older by October 1 for the tax year, with federal taxable income (complete) or state adjusted gross income (partial) of $12,000 or less for the individual and spouse even if they file separately. First-time age applicants bring all their most recent federal and state returns between October 1 and December 31 for the next tax year.
The window for disability claims. First-time 100% permanently disabled claimants can bring proof of disability at any time, but may only sign up for the exemptions between October 1 and December 31. The assessor lists acceptable proof: two affidavits from Alabama-licensed physicians, at least one actively treating the disability; a current TPQY; and VA or Social Security award letters, among others.
How to file. Record the deed in the Probate Office, bring a copy to the Tax Assessor's Office, and claim the exemptions when the property is assessed; homestead exemptions, the assessor says, must be timely claimed or lost, and none exceeds 160 acres.
Thresholds
Thresholds for Tuscaloosa County Tax Assessor: Disability Exemption and Homestead
Gate
Rule
100% permanent disability for the complete exemption
The assessor requires a 100% permanent disability with documentation for the complete exemption; the age route carries the $12,000 income tests. No income limit applies on the disability route.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.