(a) In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following shall also be exempt from ad valorem taxation: The principal residence and 160 acres adjacent thereto of any person who is permanently and totally disabled or who is 65 years of age or older having a net annual taxable income of twelve thousand dollars ($12,000) or less, as shown on such person's and spouse's latest United States income tax return or some other appropriate evidence acceptable to the department. In the event that such person and spouse are not required to file a United States income tax return, then an affidavit indicating that the net taxable income of such person and spouse for the preceding taxable year was twelve thousand dollars ($12,000) or less shall be sufficient proof. Proof of age shall be furnished when the exemption provided herein is claimed. On and after May 22, 2013, if a permanently and totally disabled person does not qualify for the exemption under this section, and has not previously submitted written certification of such permanent and total disability by any two physicians licensed to practice in this state, he or she may submit as proof of permanent and total disability affidavits from two physicians licensed to practice in this state, provided that at least one of these physicians is actively providing treatment directly related to the permanent and total disability of the person seeking the exemption; provided, however, this requirement shall not apply to any person receiving the exemption on May 22, 2013. As provided under this section, any person who is drawing any pension or annuity from the armed services or a company or governmental agency because he or she is permanently and totally disabled shall automatically be granted a certificate of permanent and total disability by the department. In order to qualify for exemption under this section, the property must be a single-family home owned and occupied during the tax year as the principal residence of the person qualifying under this section.
(b) The department shall by rule establish the criteria and proof required for an exemption in this section based upon a person being "permanently and totally disabled" and shall issue certificates of disability to any person that meets such criteria and provides the required proof. The rule shall provide that any person who is drawing any pension or annuity from the armed services, a private company, or any governmental agency because he or she is permanently and totally disabled shall automatically be granted a certificate of permanent and total disability by the department.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9 - Exemptions From Taxation and Licenses.
Article 1 - General Provisions.
Section 40-9-1 - Persons and Property Generally.
Section 40-9-1.1 - Stringfellow Memorial Hospital.
Section 40-9-1.2 - Alabama Eye Bank.
Section 40-9-3 - Peanuts and Pecans Stored in Licensed Warehouses.
Section 40-9-4 - Products or Materials Used in Textile Manufacture.
Section 40-9-5 - Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.
Section 40-9-6 - Personal Property Stored for Shipment Outside of State.
Section 40-9-7 - Personal Property Held by Warehouseman for Distribution.
Section 40-9-8 - Artesian Wells Leased to Municipalities.
Section 40-9-12.1 - United Appeal Fund Organizations and Supported Charities.
Section 40-9-14 - Property Used for Public Purposes.
Section 40-9-14.2 - Airport Authorities.
Section 40-9-15 - Alabama State Fair and Exhibit Association.
Section 40-9-17 - Property Owned and Used or Held by Colleges for Certain Purposes.
Section 40-9-18 - Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.
Section 40-9-20 - Certain Homes Owned by Veterans or Their Widows.
Section 40-9-21.1 - Verification of Eligibility by Mail for Certain Persons.
Section 40-9-21.2 - Falsely Claiming Homestead Exemption.
Section 40-9-22 - Nuclear Fuel Assemblies.
Section 40-9-24 - Property Tax Relief Fund.
Section 40-9-25 - George Lindsey Celebrity Benefit, inc., Alabama Special Olympics, inc., Etc.
Section 40-9-25.1 - Magic Moments.
Section 40-9-25.2 - Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).
Section 40-9-25.3 - Rainbow Omega, Inc.
Section 40-9-25.4 - Farley L. Berman Foundation, Inc.
Section 40-9-25.5 - American Bowling Congress.
Section 40-9-25.6 - Christian Children Homes, Inc.
Section 40-9-25.7 - Franklin Memorial Clinic, Inc.
Section 40-9-25.8 - Birmingham Civil Rights Institute.
Section 40-9-25.9 - Bridge, Inc.
Section 40-9-25.11 - Little Sisters of the Poor.
Section 40-9-25.12 - Service Guild of Birmingham, inc., Early Intervention Program.
Section 40-9-25.13 - Big Oak Ranch, Inc.
Section 40-9-25.14 - Barber Vintage Motorsports Museum.
Section 40-9-25.15 - Covington Baptist Association, Inc. - Christian Service Centers.
Section 40-9-25.16 - Food Banks.
Section 40-9-25.17 - Eagles' Wings, Inc.
Section 40-9-25.18 - Alabama Marine Corps League.
Section 40-9-25.20 - Community Action Association of Alabama.
Section 40-9-25.21 - Lifesouth Community Blood Centers.
Section 40-9-25.22 - Southern Research Institute.
Section 40-9-26.1 - Birmingham Regional Paratransit Consortium, Inc.
Section 40-9-26.2 - Twg 2021 Birmingham Foundation.
Section 40-9-26.3 - Victims of Crime and Leniency, Incorporated.
Section 40-9-27 - Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.
Section 40-9-27.1 - Insulin, Insulin Syringes, and Related Items Exempt.
Section 40-9-28 - Selma-Dallas County Historic Preservation Society and Valegrande Community Center.
Section 40-9-29 - Community Health Systems, Inc. and Walker Regional Medical Center.
Section 40-9-30 - Durable Medical Equipment; Exemptions From Certain Taxes.
Section 40-9-32 - Exemption of Shares in Corporations From Ad Valorem Tax.
Section 40-9-33 - Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty.
Section 40-9-34 - Hudson-Alpha Institute for Biotechnology.
Section 40-9-35 - Alabama Association of Rescue Squads.
Section 40-9-36 - Volunteer Fire Departments and Fire Protection Districts.
Section 40-9-37 - Military Death Benefits.
Section 40-9-39 - Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.
Section 40-9-39.3 - Birmingham Holocaust Education Center.
Section 40-9-39.4 - Specified Community Foundation Entities.