State Homestead Exemption for the Elderly

State

Georgia

Year

2019

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

As of 1 January 2016 the state no longer imposes a property tax. The state tax is repealed as of 1 July 2018. Eligible taxpayers receive a full exemption from property taxes levied by the State. This does not exempt any amount of the value of the homestead from ad valorem taxes levied by counties, municipalities, or school districts. The exemption applies to residential property, and up to 10 acres of land surrounding the home. Any property over this amount is still subject to taxation. An initial application must be filed, and the exemption will be automatically renewed from year to year after that. This exemption may be taken along with other homestead exemptions.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program, including up to 10 acres of land surrounding the home.

Eligibility Criteria

Age

Homeowner

Principal Residence

Description of Eligibility Criteria

Eligible applicants must be at least 65 years old on or before 1 January of the year in which the application is made. They must also occupy their property as a primary residence. Eligibility is limited to the primary residence and up to 10 acres of land surrounding the residence.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

This program applies only to ad valorem taxes levied by the state.

Record ID

GA110_RR19

Footnotes

The state levy was phased out between and 2011 and 2016, and then fully repealed effective 1 July 2018; however, the statute for the senior state homestead exemption remains unchanged.

Sources

Ga. Code Ann. § 48-5-48.3 (in effect for 2019)
Ga. Code Ann. § 48-5-8 (repealed effective 1 July 2018)

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