Recently the Alabama Legislature passed Act 2012-13, which becomes effective for ad valorem tax (property) assessments on October 1, 2012, for ad valorem taxes to be collected beginning October 1, 2013.

This law changes the qualification for receiving homestead exemptions for taxpayers age 65 and older, or, who are retired because of permanent or total disability.

In response to the law change, each taxpayer that has previously been approved for a homestead exception because they met the income requirements and were either 65 or older, or were permanently and total disabled, must now recertify their qualification to continue to receive this homestead exemption. The new requirements are listed below:

The taxpayer is either:

a. Age 65 and older and have combined net taxable income of the taxpayer and his or her spouse on their latest United State Tax Return of $12,000 or less.

b. Retired because of permanent and total disability and the combined net taxable income of he taxpayer and his or her spouse on their latest United States Tax Return of $12,000 or less.

Proof of the taxpayer being retired because of total and permanent disability may include the receipt of a pension or annuity due to disability from a private company or a state or federal government agency; or the written certification of the taxpayer being retired because of the total and permanent disability from tow physicians licensed to practice medicine in Alabama.

Failure to respond to this exemption recertification request by December 31, 2012, may result in the taxpayer losing their total homestead exemption for the assessment period beginning October 1, 2012, for ad valorem taxes to be collected beginning October 1, 2013.

Please contact Gene Ellison, Franklin County Revenue Commissioner, at 256-332-8840, 256-332-8837, 256-332-8831 or 256-332-8830 for help in recertification of your exemption.