What exemptions must be reclaimed yearly and why?
Exemptions based on income (ACT 91) and complete exemptions (ACT 48) must be reclaimed on a yearly basis. Each October property owners with this type exemption will receive a reclaim form in lieu of a Courtesy Tax Notice. This renewal form must be signed, witnessed, and returned to our office NO LATER THAN December 31 of the same year. If you are required to submit proof of income, a Federal Income Tax or Alabama State Income Tax Form (your reclaim form will specify which one) must accompany the form. Property Tax Exemptions are NOT TRANSFERABLE All exemptions are based on the ownership of property therefore, the exemption is granted to the owner of the property NOT the property itself. When there is a change in status (owner has sold, transferred property, lives elsewhere, is in a assisted care facility, lives with family, or is deceased) the property tax exemption will be cancelled.
