(a) Effective January 1, 2020, any person who qualifies for the homestead exemption in Section 40-9-19(a)(1), (b), or (c) shall initially claim the exemption in person or by a form affidavit provided by the Alabama Department of Revenue. Any person who qualifies for the homestead exemption under any other provision of law shall initially claim the exemption in person.
(b) Any law to the contrary notwithstanding, any person who qualifies for the homestead exemptions in Section 40-9-19(a)(2) or (d) or Section 40-9-21 shall not be required to annually claim the exemptions after the initial qualification, but shall verify eligibility for the exemptions, as required by law, each year thereafter in person or by mail on a form affidavit to be provided by the tax assessor.
Last modified: May 3, 2021