Georgia Homestead Exemption
Under Georgia law a taxpayer is generally entitled to claim a homestead exemption on their home provided that the home was owned by the taxpayer and was their legal residence as of January 1st of the taxable year.
In order to be granted a homestead exemption the home must be considered the taxpayer’s legal residence for all purposes and the taxpayer must actually occupy the home. In nearly all cases a homeowner’s primary residence is eligible to claim this exemption.
The homestead exemption must be filed for in order for it to be applied to a taxpayer’s ad valorem tax bill. Further, the amount exemptible from the ad valorem tax bill varies from county to county. Certain circumstances regarding the taxpayer may qualify them for even greater exemptions.
How to file for a homestead exemption:
Timing: The Homestead exemption application is required to be filed before April 1st of taxable year. An Applications not filed by April 1st will not be granted until the following tax year. If you fail to apply by the deadline, you will lose your exemption status for that year and you will be taxed on the full valuation of your home. Once granted basic homestead exemptions renew automatically for subsequent years so long as the taxpayer continues to own and live in the home. (O.C.G.A. § 48-5-45)
Where to File: Applications for homestead exemption must be filed with the county tax commissioner for the county in which the property lies. However, some counties may have delegated this duty to the tax assessor’s office instead.
Please select your county from the list below to learn more about your county’s homestead exemptions.
Forsyth: Forsyth County Homestead Exemptions
Cherokee: Cherokee County Homestead Exemptions
Cobb: Cobb County Homestead Exemptions