Homestead Exemption


GA Homestead Exemption is offered on your primary residence. This is not all-inclusive, but should be a good starting point for you. There are also some links at the end of the email for specific counties.  You must have lived in the home starting on or before January 1st. For most greater Atlanta counties the deadline to apply is April 1st. Let us know if you have any questions.





Homestead Exemption

Generally, a homeowner is entitled to a homestead exemption on their home and land underneath provided the home was owned by the homeowner and was their legal residence as of January 1 of the taxable year. (O.C.G.A. § 48-5-40)


 


Application for Homestead Exemption

To be granted a homestead exemption, a person must actually occupy the home, and the home is considered their legal residence for all purposes. 

A homeowner can file an application for homestead exemption for their home and land any time during the calendar year. To receive the homestead exemption for the current tax year, the homeowner must have owned the property on January 1 and filed the homestead application by the same date property tax returns are due in the county. Property tax returns are required to be filed by April 1. Homestead applications that are filed after this date will not be granted until the next calendar year. (O.C.G.A. § 48-5-45)


 


Homestead Exemptions Offered by the State

Standard Homestead Exemption 

The home of each resident of Georgia that is actually occupied and used as the primary residence by the owner may be granted a $2,000 exemption from state, county and school taxes except for school taxes levied by municipalities and except to pay interest on and to retire bonded indebtedness. The $2,000 is deducted from the 40% assessed value of the homestead. The owner of a dwelling house of a farm that is granted a homestead exemption may also claim a homestead exemption in participation with the program of rural housing under contract with the local housing authority. (O.C.G.A. § 48-5-44)


 


Individuals 65 Years of Age and Older May Claim an exemption from state tax on their home and 10 acres of land surrounding the home

Individuals 65 years of age or over may claim an exemption from all state ad valorem taxes on their home and up to 10 acres of land surrounding the home. Ad valorem tax for state purposes will be due on the assessed value of land that exceeds the 10 acre limitation. (O.C.G.A. § 48-5-48.3)


 


Individuals 65 Years of Age and Older May Claim a $4,000 Exemption 

Individuals 65 years of age or over may claim a $4,000 exemption from all state and county ad valorem taxes if the income of that person and his spouse does not exceed $10,000 for the prior year. Income from retirement sources, pensions, and disability income is excluded up to the maximum amount allowed to be paid to an individual and his spouse under the federal Social Security Act. The social security maximum benefits for 2014 is $63,408. The owner must notify the county tax commissioner if for any reason they no longer meet the requirements for this exemption. (O.C.G.A. § 48-5-47)


 


Some area county links to online Homestead Exemption information:


https://www.fultoncountyga.gov/residents-housing-and-property-services

https://web.co.dekalb.ga.us/taxcommissioner/homesteadgen.html

https://gwinnetttaxcommissioner.manatron.com/tabs/property/homesteadexemption.aspx

https://www.forsythco.com/DeptPage.asp?DeptID=175&PageID=1681

https://www.cobbtax.org/property/exemptions

https://www.cherokeega.com/Tax-Assessors-Office/homestead-exemptions/

https://www.hallcounty.org/files/pdfs/tax_assessors/HallHomesteadExemptionForm.pdf