Alabama Laws Effecting Veterans

Ad Valorem Tax Exemptions

HOMES OF TOTALLY DISABLED PERSONS OR THOSE OVER THE AGE OF 65

 Exemption is provided from ad valorem taxation of the home and an adjacent 160 acres of any person who is permanently and totally disabled or who is 65 years of age or older and has a net annual income of $12,000.00 or less for income tax purposes for the last preceding year. (Ala. Code § 40-9-21(a))

HOMES OF VETERANS/WIDOWS ACQUIRED UNDER PUBLIC LAW 702

The home of any veteran which is or was acquired by him/her pursuant to the provisions of Public Law 702, 80th Congress (specially adapted housing grant) as amended by (38 U.S.C. § 701 and Chapter 12), regardless of its value, shall be exempt, as long as the same is owned and occupied as a home by the veteran or his/her un-remarried widow/er. (Ala. Code § 40-9-20)


MOTOR VEHICLE PAID FOR BY VA GRANT

  Any disabled veteran of WWII or of any hostilities in which the United States was, is or shall be engaged against any foreign state, who owns an automobile which has been, is or shall hereafter be all or partly paid for with funds furnished for such purposes by the USDVA, under the authority of any act of the Congress of the United States, is entitled to exemptions from all license fees and ad valorem taxes on such motor vehicle provided the veteran keeps the vehicle only for   private use. (Ala. Code § 40-12-254)


VETERANS ORGANIZATIONS

  All property owned by the American Legion, Veterans of Foreign Wars, or the Disabled American Veterans, or any post thereof, is exempt from ad valorem taxation; provided, that such property is used and occupied exclusively by the organization. (Ala. Code § 40-9-1(4))