(a) The homestead of every resident of this state, including improvements and appurtenances, which does not exceed 160 acres in size and is valued at no more than: (i) fifteen thousand dollars ($15,000); or (ii) fifty-six thousand four hundred dollars ($56,400) if the resident is either 62 years of age or older or an individual with a disability, shall be exempt from levy, sale, execution or other process for debt collection during his or her lifetime and occupancy to the extent of any interest he or she may have in the property, whether a fee simple or less estate held individually or jointly. If he or she leaves a surviving spouse and a minor child, or children, or either, the exemption applies during the lifetime of the surviving spouse and minority of the child, or children, but the size of the homestead shall not be increased due to any encumbrance on the property or of the nature of the estate or interest he or she owns. When a homestead is jointly owned, each owner is entitled to claim the exemption separately to the same extent and value as an unmarried individual. For purposes of this section and Sections 6-10-38 and 6-10-40, a mobile home or similar dwelling used as the principal residence of the individual claiming the exemption shall be considered a homestead. (b) For the purposes of this section, “individual with a disability” has the same meaning as the term is defined in Section 21-7-1. Proof of disability shall include any of the following: (1) A disability determination letter from: (i) the armed services; (ii) a state or federal government agency; (iii) a private insurer; or (iv) a workers compensation settlement agreement. (2) Receipt of benefits resulting from a disability determination in subdivision (1). (3) Written and sworn affidavits of two physicians licensed to practice medicine in Alabama who certify the disability, provided that at least one of the physicians is actively providing treatment directly related to the disability of the individual seeking the exemption. Physician affidavits must be on a form prescribed by the Alabama Department of Revenue for seeking an ad valorem exemption pursuant to Section 40-9-21.
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