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.

Code		Exemption	County	County	School	School	State	Age	Other	Net	Fed. Adj.
		Type	Gen.	Bond	Gen.	Bond				Income	Gross
S1		Regular	4,000	-0-	2,000	-0-	2,000
SC / L10		Age 65	4,000	-0-	12,000		100% on Home & 10AC 2,000 on balance	65		No requirement       <10,000
S3 / L12		Elderly - Age 62	4,000	-0-	10,000	10,000	2,000	62
S4 / L13		Elderly - Age 65	6,000	4,000	20,000	20,000	100% on Home & 10AC 4,000 on balance	65		<10,000
S5		100 % Disabled Veterans Un-remarried spouse	50,000	50,000	50,000	50,000	50,000		100% disability Un-remarried
SD		Age 65 100% Disable Veteran; Un-remarried Surviving Spouse Disabled veteran	50,000	50,000	50,000	50,000	100% on Home & 10AC 50,000 on balance	65	un-remarried un-remarried
SS		Surviving Spouse US Service member killed in action	50,000	50,000	50,000	50,000	50,000		un-remarried
SE		Age 65 Un-remarried Spouse US Service Killed in action	50,000	50,000	50,000	50,000	100% on home & 10AC 50,000 on balance	65	un-remarried
SG		Un-remarried Spouse Firefighter or Peace Officer killed in line of duty	100%	100%	100%	100%	100%		Un-remarried
S6		Elderly - Age 62	Floating On home Up 5 AC	-0-	2,000	-0-	Floating on home & up to 5 AC	62			<30,000
S8		Elderly - Age 62	Floating On home Up 5 AC	-0-	10,000	10,000	Floating on home & up to 5 AC	62		<10,000	<30,000
S9		Elderly -	Floating On home Up 5 AC	4,000	10,000	10,000	Floating on home & up to 10 AC	65		<10,000	<30,000
	To qualify for homestead exemption, a person must actually occupy the home and the home is considered their legal residence for all purposes. Persons that are away from their home because of health reasons will not be denied homestead exemption. If the age of the qualifying person is 65 or older, an exemption of 100% on the home and up to 10 contiguous acres of land may be granted for state purposes.  Any qualifying disabled veteran ( Wartime Veteran - Totally disabled) may be granted an exemption of $50,000 from paying property taxes for state, county, municipal and school purposes.  The value of the property in excess of this exemption remains taxable.  This exemption is extended to the un-remarried surviving spouse or minor children. (O.C.G.A. 48-5-48)  If the age of the veteran is 65 or older, an exemption of 100% on the home and up to 10 contiguous acres of land may be granted for state purposes. (O.C.G.A. 48-5-48.3) (Requires letter form Doctor verifying disability) The Surviving Spouse of a member of the armed forces who was killed in any war or armed conflict will be granted a homestead exemption from all ad valorem taxes for state, county, municipal and school purposes in the amount of $50,000.  The surviving spouse will continue to be eligible for the exemption as long as they do not remarry. (O.C.G.A. 48-5-52.1)  If the age of the surviving spouse is 65 or older, an exemption of 100% on the home and up to 10 contiguous acres of land may be granted for state purposes. The un-remarried spouse of a firefighter or peace office killed in the line of duty will be granted 100% exemption from all ad valorem taxes for state, county, municipal and school purposes. Effective June 1, 2005 there will be NO DEADLINE for filing for homestead.  Applications can be filed year-round. APRIL 1 is the deadline for receiving homestead applications for the current year.