Limestone County AL Homestead Exemption: Rules & Savings

Limestone County, Alabama • Homestead exemption guide • reviewed September 12, 2026

Limestone County AL Homestead Exemption: Rules, Savings, Filing Steps and Local Office Details

The Limestone County Alabama homestead exemption can reduce property taxes on a home you own and occupy as your primary residence.

In Limestone County, the Revenue Commissioner handles mapping, appraisal, assessment, exemptions, property-tax collection and disbursement.

Alabama homestead rules depend on age, disability, blindness, income, ownership, acreage and whether the home qualifies as your principal residence.

The safest step is to contact the Limestone County Revenue Commissioner before the tax-year filing window closes.

01

Fast answer

Limestone County Homestead Exemption Quick Facts

Filing office Limestone County Revenue Commissioner

Use this office for homestead filing, exemptions, values, records and property-tax collection.

Office address 100 S. Clinton St., Suite A

Athens, AL 35611. The Revenue Commission office is on the 1st floor.

Phone 256-233-6433

Call before visiting if your filing involves age, disability, blindness, trust or ownership proof.

Regular H-1 benefit $4,000 state / $2,000 county assessed value

Used for many homeowners under age 65 who are not disabled.

Residence class Class III • 10%

Alabama generally assesses owner-occupied single-family residential property at 10%.

Acreage limit 160 acres

Alabama homestead rules limit the homestead land area to not more than 160 acres.

Taxes due October 1

Alabama property taxes become due each year on October 1.

Delinquent after December 31

Property taxes are generally delinquent if not paid after December 31.

Most important local rule:

Limestone County combines assessor and collector duties in the Revenue Commissioner’s Office, so one office handles most homestead, appraisal and tax-payment questions.

02

Local office

Limestone County Revenue Commissioner Office, Map, Staff and Contact Details

Limestone County Revenue Commission

Use for: homestead exemption, appraisal, assessment, mapping, property-tax records and collections.

Address: 100 South Clinton Street, 1st Floor, Suite A, Athens, AL 35611

Phone: 256-233-6433

Fax: 256-233-6692

Hours: Monday–Friday, 8:00 AM–4:30 PM

Revenue Commissioner: Brian Patterson

Open Limestone Revenue Commission
After opening: confirm the current office hours, read the Citizen Access notes, then use the Revenue website link for parcel data, exemptions and payment options.

Revenue Commission staff contacts

Deputy Revenue Commissioner: Jessie Pierce

Chief Appraiser: Taylor Dobson

Chief Business Personal Property Appraiser: Anna Owens

Use the Chief Appraiser path for value, building, land, map and appraisal questions.

Use exemption staff for homestead class, income, age and disability questions.

Open Limestone County Contact Page
After opening: scroll to Revenue Commissioner’s Office, verify the suite number and phone, then call before bringing sensitive documents.

Alabama Department of Revenue

Use for: statewide homestead rules, property-tax definitions, assessment ratios and exemption categories.

Address: 375 South Ripley Street, Montgomery, AL 36104

The state publishes guidance, but your Limestone County filing goes to the local Revenue Commissioner.

Open Alabama Homestead Exemptions
After opening: compare H-1, H-2, H-3 and H-4 categories, then ask Limestone County which documents are required for your category.

Revenue Commission office map

Use this location for homestead filing, exemption questions, property assessment and tax-record help.

Bring photo ID, parcel information, proof of residence and any age, disability, income or veteran documents that may apply.

03

Step-by-step filing

How to Apply for Homestead Exemption in Limestone County

  1. Confirm the home is your primary residence.

    You must own and occupy the single-family residence as your principal home for the tax year.

  2. Search your Limestone County property record.

    Use the Citizen Access portal to search by name, parcel number or address.

    Open Citizen Access Property Search
    After opening: search by address first, then try owner name or parcel number. Review appraised value, assessed value, buildings, map and tax amounts.
  3. Open the online homestead filing page.

    Limestone County’s Citizen Access portal includes a homestead filing page.

    Open File Homestead Page
    After opening: sign in or follow the portal prompt, select the property, complete the affidavit, upload or provide proof and save confirmation.
  4. Choose the correct exemption category.

    Do not choose H-2, H-3 or H-4 unless age, income, disability or blindness rules match your situation.

  5. Attach supporting documents.

    Prepare ID, proof of occupancy, income proof if required and disability documentation if applicable.

  6. Follow up with the Revenue Commissioner.

    Call 256-233-6433 if the exemption does not appear or if the portal record looks wrong.

04

Filing window

Limestone County Homestead Exemption Deadline and Tax-Year Timing

October 1 Tax lien and residence date

Alabama property-tax rules use October 1 as an important tax-year date.

October 1–December 31 Current-year filing window

Alabama administrative guidance allows applications in this window for the current year.

Any time during year Following-year filing

Applications may also be made during the year for the following tax year.

After December 31 Tax delinquency risk

Taxes are generally delinquent after December 31 if not paid.

File early if you purchased, inherited or moved into a Limestone County home.

Waiting until the end of December can create document, portal, holiday and payment problems.

If you are 65 or older, disabled, blind or applying with income limits, ask the Revenue Commissioner which proof is required before the deadline.

05

Exemption categories

Alabama Homestead Exemption Types Used in Limestone County

H-1 regular homestead

For taxpayers under age 65 who are not disabled.

Alabama lists $4,000 assessed value for state and $2,000 assessed value for county.

H-2 age 65 or disability category

For certain age-65 homeowners with qualifying state-income criteria.

Also applies to taxpayers retired due to permanent and total disability, regardless of age.

H-3 age 65 low-income category

For age-65 homeowners with net taxable income of $12,000 or less on the combined federal return.

Alabama describes this as an exemption from all ad valorem taxes.

H-3 permanent and total disability

For taxpayers who are permanently and totally disabled.

Alabama describes no income limitation for this disability category.

H-4 age 65 with higher income

For age-65 taxpayers with income greater than $12,000 on the Alabama return.

This exempts the state portion and gives the regular $2,000 county assessed-value exemption.

Blind exemption category

Blind homeowners may qualify under Alabama rules.

Ask Limestone County what current vision documentation is required.

Veteran note:

Alabama’s homestead page is organized mainly by age, income, blindness and permanent total disability. Disabled veterans should ask Limestone County which disability proof or VA documentation is accepted for the proper category.

06

Tax value math

How Limestone County Homestead Exemption Savings Work

Alabama taxes are based on appraised value, property class, assessment ratio, millage and exemptions.

Most owner-occupied single-family homes are Class III residential property, generally assessed at 10%.

The exemption reduces assessed value or removes certain tax portions depending on the homestead category.

Appraised valueCounty value estimate
Class III ratioUsually 10%
Assessed valueValue before exemption
Less exemptionH-1, H-2, H-3 or H-4

Simple H-1 example

A $250,000 owner-occupied Class III home has an estimated assessed value of $25,000.

An H-1 county exemption of $2,000 assessed value can reduce the taxable assessed value for eligible county portions.

The dollar savings depends on the millage rates for the property’s exact location.

Open simple educational calculator

Estimated assessed value: $25,000.00

Exemption used: $2,000.00

Estimated taxable assessed value: $23,000.00

Estimated savings: $80.00

This is educational only. It does not replace the official Limestone County tax record.
07

Value increase limit

Alabama 7% Cap and Why It Is Not the Same as Homestead Exemption

Alabama’s HB73 / Act 2024-344 created a temporary cap mechanism for certain Class II and Class III taxable assessed-value increases.

This cap is separate from the homestead exemption.

A homeowner may see both a homestead exemption and cap-related taxable-value treatment on the same property record.

08

Prepare documents

Documents to Prepare Before Filing in Limestone County

Photo ID: bring or upload a driver license or government ID that supports your residence claim.

Property details: keep the parcel number, property address and owner name from Citizen Access.

Occupancy proof: prepare utility, mailing, vehicle, voter or other residence proof if requested.

Age proof: age-65 categories may require birthdate or government ID proof.

Income proof: H-2, H-3 age and H-4 categories can depend on state or federal income information.

Disability proof: Alabama references a physician affidavit for permanent and total disability proof.

Blindness proof: ask the Revenue Commissioner what current professional documentation is required.

Trust or estate documents: bring deed, trust, life estate, probate or ownership documents if the record is not simple.

09

After filing

How to Check Your Limestone County Homestead Status

  1. Keep your filing proof.

    Save online confirmation, affidavit copy, upload proof or office receipt.

  2. Search Citizen Access.

    Open your property record by address, parcel number or name.

  3. Review appraised and assessed values.

    Check the record for class, assessed value, buildings, tax amounts and exemptions.

  4. Check the map and tax district.

    Location matters because municipal, school and district millage can differ.

  5. Call the Revenue Commissioner if unclear.

    Use 256-233-6433 and have your parcel number ready.

10

Value or exemption issue

What If the Value Is Too High or the Exemption Looks Wrong?

A homestead application and a value protest are different actions.

Use the Revenue Commissioner for exemption filing and record questions.

If the appraised value is wrong, Alabama guidance points taxpayers to a written protest with the County Board of Equalization.

Homestead problem

Use this path if the exemption is missing, wrong, denied or not updated.

Bring filing proof, ID, income proof, disability proof or ownership documents.

Value problem

Use this path if the appraised value, property class, building data or land details look wrong.

Prepare comparable sales, photos, repair estimates or other valuation evidence.

11

Local details

Limestone County Local Taxing Units, Online Services and Representatives

Limestone County tax records can include state, county, school, municipal and other local taxing entities.

The Revenue Commission page specifically references the State of Alabama, Limestone County, Limestone County Board of Education, Athens City Schools and municipalities.

Limestone County State of Alabama Limestone County Board of Education Athens City Schools Athens Ardmore Elkmont Mooresville Municipal districts Tax sale / delinquent accounts
Open Limestone County Commission contacts

Chairman Collin Daly: 256-233-6400 • collin.daly@limestonecounty-al.gov

Commissioner David Ruf: 256-233-6420 • david.ruf@limestonecounty-al.gov

Commissioner Johnny Turner: 256-232-2964 • johnny.turner@limestonecounty-al.gov

Commissioner Derrick Gatlin: 256-233-2085 • derrick.gatlin@limestonecounty-al.gov

Commissioner LaDon Townsend: 256-233-1721 • ladon.townsend@limestonecounty-al.gov

12

Avoid delays

Common Limestone County Homestead Mistakes

Filing too late: do not wait until year-end if you need income, disability or ownership documents.

Choosing the wrong class: H-1, H-2, H-3 and H-4 have different age, income and disability rules.

Confusing appraised and assessed value: Class III residential value is generally assessed at 10%.

Ignoring school taxes: some exemptions still leave school or local taxes collectible.

Assuming veterans automatically qualify: verify the correct disability or documentation category with the Revenue Commissioner.

Not checking Citizen Access: the portal can show appraised value, assessed value, buildings, maps and tax amounts.

Using the County Commission for a filing issue: elected officials handle policy, not individual exemption approval.

Waiting after a value increase: value disputes should be raised through the proper Board of Equalization process.

13

Decision path

What Should You Do Next?

I bought a home: search the parcel, confirm ownership and ask the Revenue Commissioner how to claim homestead.

I live in the home already: check whether the property record shows the correct class and exemption.

I turned 65: ask whether H-2, H-3 or H-4 applies and what income proof is required.

I am permanently disabled: ask about the correct disability category and physician affidavit requirement.

I am blind: ask which professional vision documentation Limestone County accepts.

My bill did not change: verify the exemption on Citizen Access, then call the Revenue Commissioner.

My value is too high: prepare evidence and ask about the Board of Equalization protest process.

14

Important notice

Independent Information, Tax Caution and Property-Records Notice

This page is independent informational content for Limestone County homeowners.

It is not the official website of Limestone County, the Limestone County Revenue Commissioner, the Alabama Department of Revenue or any government agency.

It is not legal advice, tax advice, an official tax bill, an assessment notice or an exemption decision.

Rules, deadlines, income limits, documentation requirements, millage rates, office hours and portal links can change.

Verify current information directly with the Limestone County Revenue Commissioner before filing, paying, appealing or estimating savings.

Property records should not be used for employment screening, tenant screening, credit eligibility, insurance underwriting or any FCRA-regulated purpose.

15

FAQs

Limestone County AL Homestead Exemption FAQs

Where do I apply for the Limestone County Alabama homestead exemption?

Apply with the Limestone County Revenue Commissioner. The office is at 100 South Clinton Street, 1st Floor, Suite A, Athens, AL 35611.

What phone number should I call for Limestone County homestead questions?

Call the Limestone County Revenue Commissioner at 256-233-6433 for homestead filing, exemption, property record and assessment questions.

What is the regular Alabama H-1 homestead exemption?

Alabama describes H-1 as the regular homestead for taxpayers under age 65 who are not disabled. It provides $4,000 assessed value for state and $2,000 assessed value for county.

Who qualifies for Alabama H-3 homestead exemption?

Alabama describes H-3 for age-65 homeowners with qualifying low federal taxable income and for taxpayers who are permanently and totally disabled, with no income limitation for the disability category.

When are Alabama property taxes due?

Alabama property taxes become due on October 1 and are generally delinquent after December 31.

What is the assessment rate for owner-occupied residential property in Alabama?

Alabama generally classifies single-family owner-occupied residential property as Class III, assessed at 10% of appraised value.

Can I file the Limestone County homestead exemption online?

Limestone County’s Citizen Access portal includes a File Homestead page. You should still confirm your category and documents with the Revenue Commissioner.

Does the homestead exemption cover more than 160 acres?

No. Alabama homestead guidance limits the homestead land area to not more than 160 acres.

What if my Limestone County property value is too high?

If you disagree with value, Alabama guidance says you may file a written protest with the County Board of Equalization. Contact the Revenue Commissioner for the local process.

Does the 7% cap replace homestead exemption?

No. Alabama’s 7% cap is a separate taxable assessed-value limitation for certain Class II and Class III property. It is not the same as a homestead exemption.

16

Official resources

Official Limestone County and Alabama Resources

Leave a Comment