Variations in Receipt of Benefit
No Variation in Receipt of Benefits
Eligible taxpayers receive an exemption of $4,000 from all state and county property taxes. Through local option, counties 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.
Description of Eligibility Criteria
Eligible applicants must be at least 65 years old. They must also occupy their property as a primary residence and have an income of $10,000 or less. The income requirement excludes income from retirement sources, pensions, and disability payments up to the maximum amount allowed to be paid to an individual and spouse under Social Security. This amount is $68,664 for 2019. Local taxing jurisdictions may establish additional eligibility criteria based on age or income.
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.
[https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS-Homestead_Application_for_Homestead_Exemption.pdf Accessed 01/14/2022]
View Archived Source
Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[http://dhs.georgia.gov/sites/aging.georgia.gov/files/imported/DHR-DAS/DHR-DAS_Newsletter/GA%20Senior%20Homeowners%20Guide.pdf Accessed 01/14/2022] View Archived Source