Homestead Exemptions

Homestead Exemption Application:
     • Click here for a blank HOMESTEAD EXEMPTION APPLICATION
     • You may also obtain an application pre-printed with your information from our office.

Application Location:
     • Applications are collected at the Tax Commissioner’s Office (tag office) located in Richmond Hill and Pembroke.
     • Taxpayers changing homestead exemption classifications (e.g., turning age 65) must complete additional homestead application.

Qualifications for Homestead Exemption:
     • You must own and occupy your home as your primary residence (181 days or more) on January 1st of the tax year.
     • You cannot claim a homestead exemption on any other property.
     • If you do not move or change the name of your property, you do not need to re-apply each year.

Military Homestead Applicants:
To qualify for the Homestead Exemption as a military homeowner, one of the following must be met:
     • Payment of Georgia Income Tax: As a military homeowner, you or your spouse must pay Georgia income tax.
                                                                                                and/or
     • Legal Residence/Home State of Record in Georgia: Your legal residence or home state of record must be Georgia.

All military homestead applicants must complete the HOMESTEAD QUESTIONNAIRE MILITARY INFO SHEET. 

Senior Homestead Applicants (Effective January 1, 2007):
     • Individuals Age 65 and Older:
          o $50,000 local exemption for County, City, and School Board Ad Valorem taxes.
          o This exemption is subtracted from the assessed amount (40% of appraised value), meaning the first $125,000 of appraised value is not                taxed.
          o Applicants must meet the standard qualification requirements.

Individuals Under Age 65:
     • $30,000 local exemption for County Ad Valorem taxes.
     • $2,000 exemption for school portion of Ad Valorem taxes.

Individuals Age 62 with Net Income Less Than $10,000:
     • Total household gross income must be less than $10,000 (including all income sources).
     • Proof of age and previous year's income required.
     • 100% exemption on the state portion of Ad Valorem taxes up to 10 contiguous acres of land.
     • $2,000 exemption on the balance of the assessed value. The state portion is 0.25 mils.

Disabled Veterans:
     • Award letter required.
     • $117,014 exemption off the assessed value (40% of appraised value), applicable to state, county, city, and school board            taxes.
     • Unremarried surviving spouses receive the same exemption.

Unremarried Surviving Spouse of a U.S. Service Member Killed in Action:
     • Letter required.
     • $117,014 exemption off the assessed value (40% of appraised value), applicable to state, county, city, and school board            taxes.

Unremarried Surviving Spouse of a Firefighter or Peace Officer Killed in Action:
     • 100% exemption of all Ad Valorem taxes.

For further assistance or to obtain an application, please visit the Tax Commissioner’s Office.

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