Property Tax Exemptions
For all exemptions listed below,
the one qualifying must be on the deed that is on file with
the Tax Commissioner’s Office as of January 1. Deadline for filing Homestead exemption (including Disability Exemption or Age Exemption) is April 1st. The homestead
exemption form is available
- Basic Homestead (Code L1) – You
must own and live in your home January 1 of the current
year. The exemption for county taxes is $15,000 and $4,000
for school and state.
- School Tax (Code L2) - If you are 62
on January 1, you will qualify for extra exemptions toward
your school tax - $16,000 more, giving a total school exemption
of $20,000. You must come in and apply for the school exemption
by April 1st.
- School Tax (Code L3--age 65) (must be
65 on January 1) the exemption will go to $80,000 (if your
property is valued less than $200,000 you would not pay
school tax); at age 68 (Code L6) (must be 68 on Jan 1) the
exemption would go to $120,000 (if your property is valued
less than $300,000 you would not pay school tax); at age
70, (Code L9) (must be 70 Jan 1) no matter the value of
your property, you would be totally exempt from paying school
tax. (These exemptions will be automatically given to you
once we have your birthday in the system.)
- Totally Disabled (Code L12) under age
65 – You must be 100% disabled, documented by two
doctors' letters or one doctor’s letter and Social
Security award letter. The exemption is $50,000 off school
tax and $15,000 off county. Once you turn 65, you will benefit
more with the age exemption and the computer will automatically
give it to you.
- Disabled Veteran (Code L16) - You must provide a letter from the Veterans Administration stating you are “a veteran, having been honorably discharged and adjudicated by the United States Department of Veterans Affairs as being 100% totally disabled or less than 100% disabled but compensated at the 100% rate due to unemployability”. Surviving spouse will continue to receive benefits as long as they continue to occupy the home and do not remarry.
- Surviving Spouse Armed Conflict (Code SS)
– The surviving spouse will get an exemption of $50,000
if they were receiving an exemption to begin with.
- Surviving Spouse (Code SG) – The
surviving spouse of a firefighter or police officer killed
in the line of duty will get 100% exemption from all taxes
as long as they do not remarry.
Deadline for filing homestead is April 1st.
For information with regard to the
Exemptions listed below, please contact the Tax Assessors’s
office at (770) 288-7999. Exemptions must be filed between
Jan 2nd and April 1st.
- Preferential Assesment - Tangible real
property of 2,000 acres or less that is devoted to "Bona
Fide Agriculture purpose" may receive this exemption. The
owner must sign a 10 year covenant dedicating the property
for agriculture use for the entire 10 years. The assessed
value of the dedicated property will be reduced by 25%.
Breach of Covenant will cause a penalty.
- Conservation Use Assessment - Tangible
real property of 2,000 acres or less that is devoted to
"Bona Fide Conservation Use Property " or tangible real
property of 5 acres or less that is "Bona Fide Residential
Transitional Property" may receive a conservation use assessment.
The owner has to sign a 10 year covenant dedicating the
property for conservation use or residential use for 10
years. The exemption is the difference between the conservation
use value determined by the state and the market value determined
by the Board of Assessors. For residential transitional
property, the property retains its residential value as
determined by the Board of Assessors.
- Freeport Exemption - This exemption is
100% for inventory of goods in the process of manufacture,
finished goods in the hands of the producer for 12 months,
finished goods stored that are destined to be shipped out
of Georgia within 12 months or finished goods shipped into
GA and stored for shipment out of Georgia within 12 months
are eligible for this exemption.
Last updated: Monday February 01 2016