The Homestead Exemption in Georgia
Who qualifies for the Georgia homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: 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
| 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. |
More Georgia property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in Georgia
- Appealing Your Property Tax Assessment in Georgia
- All Georgia property tax & homestead exemptions rules
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.
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.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.