Georgia Homestead Exemptions

Quick Facts

• Statewide benefit: Every Georgia homeowner who occupies their property as a primary residence can claim a base $2,000 homestead exemption off assessed value, translating to $5,000 off market value.
• Local enhancements: Counties, school districts, and cities offer additional exemptions for seniors, disabled individuals, surviving spouses of firefighters/peace officers, and disabled veterans. Some, like in Cobb, Gwinnett, and Fulton counties, eliminate school taxes once age or income thresholds are met.
• Application deadline: April 1 of the tax year. Applications generally remain in effect as long as you continue occupying the home, but seniors must refile if income circumstances change.
• Documentation: Requires Georgia driver’s license or ID, vehicle registration, Social Security numbers, and, for specialized exemptions, income statements, disability letters, or military discharge papers.
• Impact: Reduces property tax bills by lowering taxable assessed value. Savings vary by county millage rates but can amount to hundreds or thousands of dollars annually for seniors.

Program Overview

Georgia’s homestead exemption framework combines a universal base exemption with optional local exemptions authorized by state law. The base exemption is codified in O.C.G.A. § 48-5-44. Local governments can adopt additional exemptions via local legislation approved by voters. As a result, benefits differ significantly by county. Homeowners must file applications with their county tax assessor’s office; the Georgia Department of Revenue provides statewide guidance and forms but does not process applications directly.

Understanding your county’s offerings is crucial. Metro Atlanta counties, coastal communities, and rural jurisdictions all administer unique senior, floating inflation-proof, and totally disabled veteran exemptions. Some counties offer “floating homestead” exemptions that adjust for inflation in home value, preventing property taxes from skyrocketing when assessments rise. Veterans with service-connected disabilities may qualify for large exemptions that exempt up to $93,356 of assessed value (for 2024) across state, county, and municipal taxes.

Eligibility Basics

General Homestead Exemption

• Own and occupy the property as your legal residence on January 1 of the tax year.
• Provide evidence of residency, such as Georgia driver’s license, voter registration, and vehicle registration showing the property address.
• Apply in the county where the property is located; you cannot claim homestead exemptions on more than one property.

Specialized Senior Exemptions

• Age requirements: Typically 62, 65, 70, or 75 depending on the specific exemption.
• Income limits: Many senior school tax exemptions cap combined household income (excluding Social Security) at thresholds like $10,000, $15,000, or the maximum amount under O.C.G.A. § 48-5-47. Some counties link income limits to the Social Security maximum benefit plus retirement income allowances.
• Disability documentation: For totally and permanently disabled seniors, physician statements or Social Security Disability determinations are required.

Veteran and Public Safety Exemptions

• Disabled veterans: Qualify for a statewide exemption up to $93,356 (2024 amount, adjusted annually by the VA cost-of-living adjustment). Must provide VA letter confirming service-connected disability of 100% or compensated as such. Applies to veterans or surviving unremarried spouses.
• Peace officers and firefighters: Surviving unremarried spouses of public safety officers killed in the line of duty may receive full exemption from ad valorem taxes on their homestead.

Floating Homestead and Value Offset Exemptions

• Some counties (e.g., Fulton, DeKalb, Chatham) offer floating homestead exemptions where the taxable value cannot increase more than a certain amount each year or is frozen at the base year for seniors. These typically require age 62+ and filing additional forms.

Application Process

1. Collect documentation: Gather driver’s license, vehicle registration, recorded deed, Social Security numbers for household members, and, if applicable, income tax returns, SSA statements, VA disability letters, or physician certifications.
2. Visit county tax assessor: Applications are available online and in person. Many counties (e.g., Fulton, Gwinnett) allow e-filing with secure document upload.
3. Complete homestead application: Provide property parcel number, legal description, and declaration that the property is your primary residence. For senior exemptions, include income details and notarized affidavits if required.
4. Submit by April 1: Missing the deadline delays benefits until the following year. Some counties accept mail-in applications postmarked by the deadline.
5. Confirmation: The assessor will issue an approval notice. Keep records and verify that the exemption appears on the annual assessment notice and tax bill.
6. Annual verification: The base exemption renews automatically. Seniors may receive renewal forms or audits to confirm income. Notify the assessor if you move, rent the property, or change primary residence status.

County-Specific Highlights

• Fulton County: Offers Basic Homestead, Age 65 Senior Basic Exemption ($10,000 off assessed value), and Age 65 Senior School Tax Exemption (no school taxes if income ≤ $30,000). Floating homestead caps assessment growth at CPI.
• Gwinnett County: Senior School Tax Exemption for residents age 65+ with income ≤ $10,000 (excluding Social Security) eliminates school taxes. Additional exemptions for disabled veterans and surviving spouses.
• Cobb County: Senior School Tax Exemption for age 62+ with income ≤ $15,000 (excluding Social Security) removes school portion. Separate exemptions freeze city taxes in Marietta and Smyrna.
• Chatham County (Savannah): Several floating homestead options for age 65+ and a Stephens-Day exemption limiting assessment increases.
• Rural counties: Many offer basic senior exemptions at age 65 with modest income limits. Check local ordinances for details.

Documentation Tips

• Income verification: Provide federal and state tax returns, 1099-R, SSA-1099, pension statements, and any documentation showing nontaxable income. Clearly indicate which amounts are excluded (e.g., Social Security).
• Disability certifications: Use county-provided forms for physician signatures. Veterans should submit VA letters with current rating and service details.
• Proof of residency: Ensure your driver’s license and vehicle registration reflect the property address before applying. Voter registration should also match.
• Trust ownership: If the property is titled in a trust, supply the trust agreement showing your right to occupy. Georgia recognizes equitable ownership for homestead purposes.

Strategies for Maximizing Relief

• Stack exemptions: Combine the base exemption with county, school, and city senior exemptions. For example, in Gwinnett County, seniors often qualify for three separate exemptions that together eliminate most taxes.
• Appeal assessments: Even with exemptions, a high assessment can increase taxes. File appeals within 45 days of the annual notice if you believe valuation is incorrect.
• Coordinate with mortgage servicers: After approval, provide documentation to your escrow company to adjust monthly payments and avoid over-collection.
• Plan ahead for income thresholds: If your income is near limits, time IRA distributions or capital gains to remain eligible. Since many counties exclude Social Security, track taxable income separately.
• Reapply after relocation: Homestead exemptions do not transfer. File in your new county immediately to avoid gaps in relief.

Frequently Encountered Issues

• Missed deadlines: Counties rarely grant extensions. If you miss April 1, apply anyway to be first in line for the next year and ask about partial-year relief.
• Rental use or business activity: Renting your home or running certain businesses can jeopardize eligibility. Short-term rentals (e.g., Airbnb) may disqualify you in some counties. Consult the assessor before renting rooms.
• Change in marital status: Divorce or remarriage requires updating records. Surviving spouses must notify the assessor to retain exemptions.
• Income audits: Counties periodically request updated income statements. Failure to respond can result in removal and back taxes. Keep organized records.
• New construction: If you build a home and move in mid-year, you may need to apply within 30 days of receiving the occupancy certificate depending on county rules.

Interaction with Other Programs

• Property tax deferral: Georgia offers a tax deferral program (O.C.G.A. § 48-5-70) for seniors 62+ with incomes ≤ $25,000. Combine with homestead exemptions to manage cash flow.
• Utility and energy assistance: Programs like LIHEAP, the Georgia Power Senior Discount, and local senior services can reduce other housing expenses.
• Local option sales tax (LOST) credits: Many counties provide property tax credits funded by sales tax. Homestead exemptions reduce the base on which credits apply, so monitor the effect on total tax bill.
• School tax relief grants: Some counties use Special Purpose Local Option Sales Tax (SPLOST) funds to offset school taxes for seniors. Verify eligibility.

Example Scenarios

• Atlanta senior homeowner: Ms. Johnson, age 67, lives in Fulton County with $28,000 taxable income. She files for the basic homestead, age 65 senior basic, and senior school exemption. Her annual property tax bill drops by $1,200, and assessment increases are capped via the floating homestead.
• Gwinnett veteran: Mr. Ramirez, a 100% disabled veteran, applies for the statewide veteran exemption, eliminating approximately $2,800 in annual taxes. He also receives a county stormwater fee credit for disabled veterans.
• Savannah retiree: The Parkers, age 70, benefit from the Stephens-Day exemption, which freezes their home’s taxable value at the purchase year plus CPI adjustments. Combined with homestead relief, their taxes remain stable despite rising property values downtown.

Frequently Asked Questions

• Do I need to reapply each year? The base exemption auto-renews. Specialized exemptions may require annual income verification—follow county instructions.
• Can I claim an exemption on a second home? No. Only one primary residence qualifies.
• What happens if I move mid-year? Notify the assessor to cancel the exemption and apply in the new county. Taxes for the sale year are prorated at closing.
• How do I appeal a denial? File a written appeal with the county Board of Equalization within 45 days of the denial notice. Provide documentation supporting eligibility.
• Are mobile homes eligible? Yes, provided you own the home, it is your primary residence, and you apply with the county where it is located.

Additional Resources

• Georgia Department of Revenue – Homestead Exemption
• County Tax Assessor Directory
• Georgia Tax Center
• Georgia Department of Veterans Service
• Atlanta Legal Aid Senior Tax Relief Guide