Revenue Commissioner issues reminder for disabled customers, income limited seniors

From the office of Marengo County Revenue Commissioner Sharon Barkley:

Citizens who are receiving a homestead exemption because of total disability or who are over 65 with income limitations, remember to sign and return the Affidavit to claim Ad Valorem Exemption card or come in and sign by Dec. 31.

Citizens who turned 65 before Oct. 1 and own a single-family residence and occupy it as their primary residence can apply for a homestead exemption for Over 65.

There are three types of homestead exemptions for Over 65.

• H-2 – Is for taxpayers age 65 and older with an annual adjusted gross income of $12,000.00 or less as reflected on their most recent State Income Tax Return. This exemption is for all State taxes and County taxes up to $5,000.00 in assessed value.

• H-3 – Is an exemption from all ad valorem taxes for taxpayers age 65 and older who have a net taxable income of $12,000 or less on the most recent combined (taxpayer and spouse) Federal Income Tax Return.

• H-4 – Is for taxpayers age 65 and over with combined net taxable income greater than $12,000.00 on their most recent Federal Income Tax Return. This exemption is for the State portion of the ad valorem taxes and $2,000.00 of the assessed value on County taxes.

Exemptions should be applied for before Dec. 31 of each year based upon status (owner occupied, age 65 or totally and permanently disabled) of property and owner on Oct. 1. Once you receive an exemption for disability or age, you must claim this exemption each year. H-4 taxpayers do not have to re-sign unless income changes and would be eligible to qualify for one of the other homestead exemptions.