Understanding Georgia Property Tax Exemptions: Who Qualifies and How to Apply

In Georgia, property tax exemptions can significantly lower the amount of property taxes you owe—especially if the property is your primary residence. These exemptions are designed to ease the tax burden for certain homeowners, including seniors, veterans, and people with disabilities. Here's what you need to know about qualifying and applying for exemptions across the state.

✅ Who Qualifies for Property Tax Exemptions in Georgia?

Georgia offers several types of exemptions:

1. 🏡 Standard Homestead Exemption

• Who Qualifies: Homeowners who own and occupy their home as their legal primary residence as of January 1st.

• Benefit: Typically $2,000 off the assessed value for county and school taxes. Actual benefits vary by county.

2. 👵 Senior Citizen Exemptions

🔹 Age 62 or Older (Floating Inflation-Proof Exemption):

• Income limit: Less than $30,000.

• Benefit: Freezes the assessed value to protect against increases.

🔹 Age 65 or Older:

• Income limit: Under $10,000 (excluding some retirement income).

• Benefit: $4,000 or more off the assessed value; some counties offer greater exemptions.

3. ♿ Disability Exemptions

• Who Qualifies: Residents with total and permanent disabilities, usually verified by two Georgia-licensed physicians or SSA documentation.

• Benefit: Varies by county but may include significant reductions in taxable value.

4. 🎖️ Disabled Veteran Exemption

• Who Qualifies: Veterans with 100% service-connected disability or VA-rated unemployability.

• Benefit: In 2025, the exemption amount is $121,812 from the assessed value. Surviving unremarried spouses may also qualify.

5. 🕊️ Surviving Spouse Exemptions

• Military: Spouses of U.S. service members killed in action.

• Public Safety: Spouses of peace officers or firefighters killed in the line of duty.

• Benefit: May exempt the full value of the property from taxation.

6. 🌾 Other Specialized Exemptions

Includes:

• Conservation use (CUVA)

• Historical property

• Agricultural property

• Renewable energy installations

📝 How to Apply

📋 Step-by-Step Process:

1. Determine Eligibility: Check age, income, disability status, and property use.

2. Collect Documents:

   • Georgia driver’s license or ID with property address

   • Social Security numbers (self and spouse)

   • Vehicle registrations

   • Proof of income, age, or disability (tax returns, SSA letters, doctor affidavits)

3. Apply at Your Local Office:

   • Most exemptions are filed with your County Tax Commissioner or Tax Assessor.

   • In-person is typical for the first application, but online options may be available (e.g., Clayton County).

4. Submit by April 1st: This is the deadline for most exemptions to take effect for the current year.

5. Renewal: Most exemptions renew automatically unless eligibility changes. Some require re-certification of income or status annually.

🔍 Important Notes:

• You can only claim one homestead exemption per household and it must be your primary residence.

• Exemptions vary by county. Some counties, like DeKalb or Cobb, offer additional local benefits.

• Filing after April 1st means your exemption applies to the next tax year.

📚 Resources for Georgia Property Tax Exemptions

• Georgia Department of Revenue – Property Tax Info:
  https://dor.georgia.gov/property-tax

• Homestead Exemption Overview (GA DOR):
  https://dor.georgia.gov/property-tax-homestead-exemptions

• Find Your County Tax Office:
  https://dor.georgia.gov/county-property-tax-facts

• Clayton County Homestead Application (Example):
  https://www.claytoncountyga.gov/government/tax-commissioner/homestead-exemptions

• DeKalb County Homestead & Senior Exemptions:
  https://dekalbtax.org/exemptions