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Jefferson County Special Senior Property Tax Exemption

By Kelly Morgan, CFP®

In November 2022, Alabama voters passed a Constitutional Amendment, which allows homeowners in Jefferson County who are 65 or older to claim an additional Special Senior Property Tax Exemption. This is in addition to the currently available Over 65 Exemption and eliminates the State’s portion of the property tax on a homestead. This new exemption freezes the assessed value of the property at the value of the property for the year immediately prior to the taxpayer claiming the exemption.

There is no income test for this exemption. To claim the exemption, the person must be age 65 or older, and the property must meet the following criteria:

• Real property owned by this person
• Classified as a single-family, owner-occupied residence
• Used as the principal place of residence of this person for at least 5 years prior to claiming

This exemption will not prevent the person from claiming or continuing to claim a homestead exemption or any other exemption available by law.

To claim your exemption, click here to download the Special Senior Exemption Form. Submit this completed form, along with a picture of your valid photo ID, to or mail the form and a copy of your valid photo ID to:

Jefferson County Tax Assessor
716 Richard Arrington Jr. Blvd N, Room 170
Birmingham, AL 35203

This form MUST BE FILED by April 30, 2023 to be effective for this year’s exemption.

Special Senior Property Tax Exemption Q&A

  • Is the Special Senior Exemption a full exemption for everyone 65 years of age or older?
    • No, it is an exemption that is in addition to the Over-65 exemption that will freeze the taxes for the next applicable tax year once claimed.
  • I do not file income taxes. How does that affect my Special Senior Exemption claim?
    • It does not, taxable income is not a qualification for the SSPE (Special Senior Property Tax Exemption)
  • Can I get this exemption on all my properties?
    • No, The Special Senior Exemption can only be claimed on the property that is your primary residence or any adjacent properties that are considered part of your primary residence.
  • I am over the age of 65, but my spouse is not. Can I still claim the Special Senior exemption?
    • Yes, you can still claim the exemption even though your spouse is not 65 years of age or older at this time. If your name is on the deed and the property is your primary residence, the exemption can be claimed. 
  • I did not live on my property for 5 years can I claim the exemption?
    • No, one of the qualifications to claim the exemption is to have the property assessed in your name for 5 years immediately preceding the year they are claiming.
  • How long will the exemption stay on the property?
    • The exemption will remain on the property if you renew the Over-65 Exemption each year.
  • If my value, goes down will I be able to claim the exemption at the lower rate?
    • Yes, you will only need to come in and reclaim the exemption at the lower rate.