Property Tax

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. The homestead exemption form is available here.

In 1999, the Governor and the General Assembly authorized a tax relief of $8,000, which is reflected in the exemption listed below. On your tax bill, that portion is broken down and notated of the $ amount of savings. If you have filed for one of the exemptions below, you automatically receive the savings.

1. 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.
2. 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 March 1st.
3. 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.)
4. 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 givein to you.
5. Disabled Veteran (Code L16) - You must be 100% service connected adjudicated by the Veterans Administration. You must provide a letter from the Veterans Administration. Once you reach the age of 65, you will benefit more with the age exemption and the exemption automatically given toyou. (Surviving spouse will continue to receive benefits as long as they do not remarry.)
6. 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.
7. 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.

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.

1. 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.
2. 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.
3. 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 if Georgia within 12 months are eligible for this exemption.