Georgia Property Tax Exemptions: Homestead, Senior and Veteran Relief
Georgia property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for Georgia
- Homestead exemption
- The standard state homestead exemption is $2,000 off the assessed value (Georgia assesses property at 40% of value) for county and school taxes, except municipal school taxes and taxes to pay bond interest. Georgia Department of Revenue, Property Tax Homestead Exemptions; O.C.G.A. §§ 48-5-40, 48-5-44
- How to apply
- File the homestead exemption application with the county tax commissioner's office (in some counties the tax assessor's office receives applications). Georgia Department of Revenue, Property Tax Homestead Exemptions
- Application deadline
- You may apply any time during the prior year up to the deadline for filing property tax returns, April 1, for the current year. Applications may now also be filed up to the end of the 45-day window to appeal a notice of assessment. Georgia Department of Revenue, Property Tax Homestead Exemptions
- Senior exemptions and freezes
- Age 65 or older: a $4,000 exemption from all county taxes if the combined prior-year income of the applicant and spouse is $10,000 or less (certain retirement, pension and disability income is excluded up to the Social Security maximum, $96,432 for 2025). Georgia Department of Revenue, Property Tax Homestead Exemptions; O.C.G.A. §§ 48-5-47, 48-5-47.1, 48-5-52
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | The standard state homestead exemption is $2,000 off the assessed value (Georgia assesses property at 40% of value) for county and school taxes, except municipal school taxes and taxes to pay bond interest. The owner must have owned the home and had it as a legal residence on January 1 of the tax year. Counties often adopt larger local homestead exemptions and valuation freezes. |
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| How to apply | File the homestead exemption application with the county tax commissioner's office (in some counties the tax assessor's office receives applications). Owners must notify the tax commissioner if they no longer meet an exemption's requirements. Application form: https://dor.georgia.gov/media/32986/download |
| Application deadline | You may apply any time during the prior year up to the deadline for filing property tax returns, April 1, for the current year. Applications may now also be filed up to the end of the 45-day window to appeal a notice of assessment. |
| Limits on assessment increases | House Bill 581 (2024) created a statewide floating homestead exemption: unless a county, city or school district opted out, each homestead is exempt from the amount by which its current-year assessed value exceeds its adjusted base-year assessed value. The 2024 assessed value is the base for the 2025 digest (so 2025 assessed values did not change), and starting with the 2026 digest the base is adjusted by an inflation index equal to the prior calendar year's CPI-U change. Some counties also have their own local valuation freezes. |
Senior, veteran and disability relief
| Senior exemptions and freezes | Age 65 or older: a $4,000 exemption from all county taxes if the combined prior-year income of the applicant and spouse is $10,000 or less (certain retirement, pension and disability income is excluded up to the Social Security maximum, $96,432 for 2025). Age 62 or older: an additional exemption from school taxes and school bond debt of up to $10,000 of the home's assessed value, with the same $10,000 income limit. Floating inflation-proof exemption for age 62 or older with household income not over $30,000, available when the home's appraised value has risen by more than $10,000; it does not apply to municipal or school taxes and replaces other county homestead exemptions. Many counties offer larger local senior exemptions. |
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| Veteran exemptions | Disabled veterans may exempt the greater of $32,500 or the amount set under federal law (38 U.S.C. § 2102), listed by the Department of Revenue as $121,812 for 2025; value above the exemption stays taxable. It continues for an unremarried surviving spouse or minor children who keep living in the home. The surviving spouse of a service member killed in a war or armed conflict receives $60,000 plus an inflation-indexed amount ($121,812 for 2025), ending on remarriage. |
Paying and appealing
| Appealing your assessment | Appeal within 45 days of the date the Assessment Notice was mailed by filing Form PT-311A with the County Board of Tax Assessors (not the Department of Revenue), choosing one method: the County Board of Equalization (value, uniformity, taxability or denial of an exemption); a hearing officer (only for value or uniformity of non-homestead real property worth more than $500,000); or arbitration (value only, with a certified appraisal submitted within 45 days of the board's acknowledgment). If the assessors amend the notice, the new notice can be appealed within 30 days. A decision may be appealed to Superior Court by written notice to the Board of Tax Assessors within 30 days. |
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Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in Georgia?
The standard state homestead exemption is $2,000 off the assessed value (Georgia assesses property at 40% of value) for county and school taxes, except municipal school taxes and taxes to pay bond interest. The owner must have owned the home and had it as a legal residence on January 1 of the tax year. Counties often adopt larger local homestead exemptions and valuation freezes.
How do you apply for a homestead exemption in Georgia?
File the homestead exemption application with the county tax commissioner's office (in some counties the tax assessor's office receives applications). Owners must notify the tax commissioner if they no longer meet an exemption's requirements.
When is the deadline to apply for a homestead exemption in Georgia?
You may apply any time during the prior year up to the deadline for filing property tax returns, April 1, for the current year. Applications may now also be filed up to the end of the 45-day window to appeal a notice of assessment.
Do seniors get a property tax exemption in Georgia?
Age 65 or older: a $4,000 exemption from all county taxes if the combined prior-year income of the applicant and spouse is $10,000 or less (certain retirement, pension and disability income is excluded up to the Social Security maximum, $96,432 for 2025). Age 62 or older: an additional exemption from school taxes and school bond debt of up to $10,000 of the home's assessed value, with the same $10,000 income limit. Floating inflation-proof exemption for age 62 or older with household income not over $30,000, available when the home's appraised value has risen by more than $10,000; it does not apply to municipal or school taxes and replaces other county homestead exemptions. Many counties offer larger local senior exemptions.
Do disabled veterans pay property tax in Georgia?
Disabled veterans may exempt the greater of $32,500 or the amount set under federal law (38 U.S.C. § 2102), listed by the Department of Revenue as $121,812 for 2025; value above the exemption stays taxable. It continues for an unremarried surviving spouse or minor children who keep living in the home. The surviving spouse of a service member killed in a war or armed conflict receives $60,000 plus an inflation-indexed amount ($121,812 for 2025), ending on remarriage.
How much can a home's assessed value go up each year in Georgia?
House Bill 581 (2024) created a statewide floating homestead exemption: unless a county, city or school district opted out, each homestead is exempt from the amount by which its current-year assessed value exceeds its adjusted base-year assessed value. The 2024 assessed value is the base for the 2025 digest (so 2025 assessed values did not change), and starting with the 2026 digest the base is adjusted by an inflation index equal to the prior calendar year's CPI-U change. Some counties also have their own local valuation freezes.
How do you appeal a property tax assessment in Georgia?
Appeal within 45 days of the date the Assessment Notice was mailed by filing Form PT-311A with the County Board of Tax Assessors (not the Department of Revenue), choosing one method: the County Board of Equalization (value, uniformity, taxability or denial of an exemption); a hearing officer (only for value or uniformity of non-homestead real property worth more than $500,000); or arbitration (value only, with a certified appraisal submitted within 45 days of the board's acknowledgment). If the assessors amend the notice, the new notice can be appealed within 30 days. A decision may be appealed to Superior Court by written notice to the Board of Tax Assessors within 30 days.
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