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Exemption Summary
Preferential Assessments & Tax Exempt Status
The Tax Assessor’s office determines eligibility and processes applications for property qualified for specialized assessments such as Conservation Use and Preferential Assessment (agricultural, historic, conservation, Brownfield, etc.) and tax-exempt property (churches, non-profit hospitals, etc.).
Tax-exempt status must be approved by the Board of Tax Assessors before tax liability can be removed. Contact the Tax Assessor’s office directly at 706-821-2310 or Tax Assessor for more information on preferential assessments.
Senior and all other special exemptions must be applied for in person or mailed to our office including all required documentation.
Fee Note
Homestead exemptions do not exempt applicants from such fees as solid waste and street lights.
Regular Homestead Exemption
S1 - Regular Homestead Exemption
- For all property owners who occupy the property as of January 1 of the application year. No income or age limit.
- Includes $5,000 off the assessed value on County, $5,000 off School and $2,000 off State.
Senior Exemptions
S3 – Partial School Exemption
- Must be 62 years old as of January 1 of the application year.
- The net income of the applicant and spouse cannot exceed $10,000 (see application for acceptable documentation required for income verification).
- Includes $5,000 off the assessed value on County, $10,000 off School, School Bond and $2,000 off State.
H2A – Full School Exemption
- Must be 65 years old as of January 1 of the application year.
- Includes $5,000 off the assessed value on County, and an exemption from all School and most State tax assessments. No income limit.
S4 – Double & School Exemption
- Must be 65 years old as of January 1 of the application year.
- The net income of the applicant and spouse cannot exceed $10,000 (See application for acceptable documentation required for income verification).
- Includes $10,000 off the assessed value on County, $4,000 off the assessed value on County Bond, an exemption from all School and most State tax assessments.
Disability Exemptions
Must be totally and permanently disabled
H10 – Local Disability (10R if age 65 or older)
- Requires letter signed by a physician licensed to practice in Georgia stating that you are totally and permanently disabled as of January 1 of the application year. No age or income limit.
- Includes $10,000 off the assessed value on County, $10,000 off School and $2,000 off State.
H5A – Local Disability with Income Limitations (H-5B if age 65 or older)
- Requires two letters signed by two separate physicians licensed to practice in Georgia stating that you are totally and permanently disabled as of January 1 of the application year.
- Has maximum Georgia taxable income of $20,000 for both applicant and spouse. Taxpayer must provide Federal 1040 and Georgia 500 Income Tax Return or Social Security Income Letter (if no tax return is filed) from previous year for which application is being made for occupant and spouse.
- Provides exemption from all assessed value on County and School taxes and $2,000 off State.
Veteran Disabilities
S5 – Disabled Veteran Exemption (SD if 65 or over) 100% Service Connected Disabled
- Requires a letter from the U.S. Department of Veterans Affairs stating you are 100% service-connected disabled.
- Includes $109,986 off the assessed value on County, County Bond, School, School Bond and State tax assessments.
- Extends to the un-remarried widow/widower of the disabled veteran provided they continue to occupy the home as a residence and homestead. No age or income limit.
SS – Surviving Spouse of 100% Disabled Service Connected Veteran Exemption (SE if age 65 or over)
- Requires a letter from the Secretary of Defense stating un-remarried surviving spouse receives spousal benefits (DIC) as a result of the death of spouse who was killed or died as a result of a war or armed conflict while on active duty. No age or income limit.
- Provides $109,986 off the assessed value on County, County Bond, School, School Bond and State.
SG - Spouse of Peace Officer or Firefighter Killed in the Line of Duty
- Applies to the un-remarried widow / widower of a police officer or firefighter killed in the line of duty.
- Must provide a copy of the decedent’s obituary or death certificate and sign an affidavit stating that you are lawfully entitled to this exemption. Must submit letter from Fire Chief or law enforcement agency.
- Provides 100% exemption from all taxes (State, County, and School).