What are the homestead exemptions offered by the State and county?
The homestead of each resident of the State of Georgia actually occupied as a residence and homestead on January 1 of the tax year, may be exempted from certain Ad Valorem Taxation providing the exemption is returned and claimed in the manner prescribed by law and approved by the County Board of Assessors.
All exemptions must be filed with the Tax Assessors office between 8:30 AM and 5:00 PM, Monday through Friday. Application must be filed by April 1 to apply to current year.
Failure to make application within the prescribed time frame constitutes a waiver of the exemption for that year. Georgia law does not provide for extension of time for filing. All exemptions once approved, are automatically renewed each year until eligibility changes.
PER GEORGIA OFFICIAL CODE 48-5-40, IF YOU NO LONGER QUALIFY FOR ANY OF THESE EXEMPTIONS IT IS YOUR RESPONSIBILITY TO NOTIFY THE TAX ASSESSORS OFFICE . GEORGIA LAW PROVIDES PENALTIES FOR RECEIVING EXEMPTIONS FOR WHICH YOU DO NOT QUALIFY. (48-5-51)
HOMESTEAD EXEMPTIONS IN EFFINGHAM COUNTY
Property owners may apply for homestead exemption year round; however, the application must be filed by April 1st that year. Only one homestead exemption may be granted, you may not claim homestead on more then one property in or out of county. Below are the various exemptions briefly described;
S1: Regular Exemption‐ Owner occupied with no age or income requirement
= $4,000 county and $2,000 school exemption.
S3: Individuals 62 years of age and older- MUST MEET INCOME REQUIREMENTS
= $4,000 county and $10,000 school exemption.
SC: Individuals 65 years of age and older-
= $4,000 county and $12,000 school exemption.
S4: Individuals 65 years of age and older- MUST MEET INCOME REQUIREMENTS
= $6,000 county and $20,000 school exemption $100 off sanitation (where applicable)