If you are totally deaf or legally insane, you may be able to apply for the Deaf and Insane Exemption under Alabama Law. This exemption is used in conjunction with other homestead exemptions allowing $300.00 per effected persons to be subtracted from the total assessed value of property. How do I apply for this exemption if legally deaf or insane • No income or age requirement • own and occupy the property as your primary residential address. • You must visit one of our office locations to present proof of deaf or insaneness and sign assessment sheet. Depending on the date of application, your exemption may take effect during the next tax billing cycle.