Code of Alabama

Ala. Code § 6-10-26 (2026)

Claim of Exemption After Levy and Prior to Sale; Contesting of Such Claim.

✓ official Alabama Legislature (ALISON) text, current July 2026

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The right of homestead or other exemption shall not be waived or lost by a failure, before the levy of process, to file for record a declaration claiming the same; but the defendant, in person or by his or her agent or attorney, may, at any time after the levy and prior to a sale, file with the officer making the levy a claim in writing, verified by oath, to such property, or any part thereof, as exempt and, if of a part, describing the same; and, within three days thereafter, such officer must give to the plaintiff or his or her agent or attorney written notice of the filing of the claim. Thereupon, the plaintiff, in person or by his or her agent or attorney, may contest the claim in the mode provided in Section 6-10-25; except, that no bond need be executed; and on the institution of such contest, the officer shall, within three days thereafter, give the defendant written notice of the same. If the plaintiff does not institute such contest within 10 days after notice of the claim, the levy shall be discharged, the property, if personal, shall be returned to the defendant and the plaintiff shall be taxed with the costs of making the levy and keeping the property. When the levy has been made on personal property, the defendant must file with his or her claim the statement of personal property, choses in action and money, with the value and location thereof, as required by the provisions of Section 6-10-29.

(Code 1876, §2834; Code 1886, §2521; Code 1896, §2047; Code 1907, §4174; Code 1923, §7896; Code 1940, T. 7, §639.)

Notes of Decisions

Cited in 4 cases, 1981–1997 · leading case: Satterfield v. Clark, 514 F. Supp. 1323 (M.D. Ala. 1981).

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Satterfield v. Clark, 514 F. Supp. 1323 (M.D. Ala. 1981). · cites it 11× “Plaintiff’s argument rests primarily on § 6-10-26 of the Code of Alabama 1975. 5 .”

Young v. Strong, 694 So. 2d 27 (Ala. Civ. App. 1997). · cites it 2× “Likewise, her affidavit submitted to the circuit court failed to properly contest the claim of exemption because it was filed several months after the claim of exemption, and, therefore, was well beyond the 10-day time requirement of § 6-10-26. Because the claim of exemption was…”

State Dep't of Revenue v. Connolly, 578 So. 2d 675 (Ala. 1991). · cites it 2× “” For these reasons, I do not believe that the levy and execution for delinquent taxes by the Department of Revenue is contingent on the Department’s making an affirmative assertion of its rights under Ala. Code 1975, § 6-10-26. I, therefore, respectfully dissent.”

State Dep't of Revenue v. Connolly, 578 So. 2d 674 (Ala. Civ. App. 1990). “We note that the record reveals that the Department did not timely contest the ap-pellee’s claim that his property is subject to a homestead exemption. The Department received notice of the appellee’s claim of exemption on September 6, 1990.”

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