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Lee County Revenue, Alabama

H4 - Act 91B Homestead

H4 – Act 91 B Homestead Exemption Overview

The H4 Homestead Exemption, also known as Act 91 B, is available to homeowners who are 65 years of age or older and whose Federal and State income exceeds $12,000.

The owner is exempt only on the state portion of property taxes.

To qualify for the H4 exemption:

  • The property owner(s) must be 65 years of age or older.
  • The owner(s) must meet the applicable federal and state income requirements for the H4 exemption.
  • Income must be verified two years prior to the tax year for which the exemption is being claimed.
  • Federal total taxable income and state adjusted gross income must be reviewed to determine eligibility.