Homestead Exemption
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.*