General Homestead Exemption with Local Option





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Eligible taxpayers receive an exemption of $2,000 from the assessed value of their primary residence. The exemption applies to property taxes for state, county, and school purposes. Through local option, local taxing jurisdictions may increase the amount of the exemption. Applicants must file the application for homestead exemption between 1 January and 1 April in order to qualify for a benefit that year. Once the initial application has been submitted, the applicant does not need to file another application until he or she experiences a change in eligibility status. The application must be filed with the county tax commissioner or the county board of tax assessors.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria


Principal Residence

Description of Eligibility Criteria

All homeowners are eligible for the exemption, as long as they occupy the property as their primary residence.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes are silent in regard to reimbursement of local tax loss.

Record ID



Taxes levied by municipalities for school purposes or to pay interest on or retire bonded indebtedness are not included in this exemption. Local homestead exemptions may be granted by local taxing jurisdictions upon approval by a majority of the qualified electors residing within the local taxing jurisdiction.


Ga. Code Ann. § 48-5-44 (in effect for 2017)
Source Constitution: 
Ga. Const. Art. VII, § II
Georgia Department of Revenue, Application for Homestead Exemptions (General) [ Accessed 02/13/2018] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue [ Accessed 02/13/2018]
View Archived Source

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