H2 - Act 91 Homestead

The H2 Homestead Exemption, also known as the Act 91 Homestead Exemption, is available to homeowners who are 65 years of age or older OR legally blind and occupy the property as their primary residence.

To qualify for the H2 exemption based on age:

• The property owner(s) must be 65 years of age or older.
• The exemption is based on the owner’s Alabama State Income Tax Return (Form 40).
• The owner’s adjusted gross income must be less than $12,000 to qualify.
• If an owner does not file an Alabama State Income Tax Return, they may qualify for this exemption.

• The individual must have a visual acuity rating of 20/200 or worse.
• A Blind Certification Statement must be provided to the owner-occupant who meets the blindness criteria.
• The Blind Certification Statement must be completed and certified by a physician.
• The completed Blind Certification Statement must be returned to the Lee County Revenue Commissioner's Office for review.
• Once the completed certification is received and eligibility is verified, the property may be assessed for the H2 Homestead Exemption