Who qualifies for the Standard homestead exemption in Georgia?

You lived in the home as your legal residence on January 1. $2,000 off your 40% assessed value for county and school taxes. It does not cover school taxes set by cities or taxes for bond debt. Deadline: April 1 to count for the current tax year. DOR also says you may apply through the end of the 45-day assessment appeal window.

Who qualifies for the Age 65 county exemption in Georgia?

Age 65 or over, living in the home. Income of you and your spouse for the prior year cannot exceed $10,000. Retirement, pension and disability income is left out up to the maximum Social Security benefit ($96,432 for 2025). $4,000 exemption from county taxes. Deadline: Same as the homestead: April 1 or the 45-day appeal window.

Who qualifies for the Age 62 school exemption in Georgia?

Age 62 or over, living in the county or independent school district. Same $10,000 prior-year income test and Social Security exclusion as the age 65 exemption. Extra exemption from school taxes and school bond debt, up to $10,000 of assessed value. Deadline: Same current-year homestead deadline.

Who qualifies for the Age 62 floating (inflation-proof) county exemption in Georgia?

Age 62 or over. Income of you, your spouse and anyone else living in the house cannot exceed $30,000. Most useful when your value has risen by more than $10,000. It is used instead of any other county homestead exemption. A county exemption, except for bond debt, that offsets natural increases in your home's value. It does not affect city or school taxes. Deadline: Same current-year homestead deadline.

Who qualifies for the Statewide base-year floating homestead (HB 581) in Georgia?

Homestead owners in a county, city or school district covered by O.C.G.A. 48-5-44.2. Opt-outs were allowed, but a 2026 DOR summary says they were repealed. Confirm your jurisdiction before relying on it. Exempts the amount your assessed value goes above the inflation-adjusted base-year value. The 2026 inflation index is 2.7%. Deadline: Tied to having a current-year homestead on the digest.

Rules by state / Georgia

Georgia property tax, line by line.

Your county tax commissioner sends the bill (some cities and independent school districts bill on their own). It shows tax on 40% of your home's fair market value, after any exemptions, for county, school and other local taxes.

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At a glance

Who sends the bill: The county tax commissioner. Some cities and independent school districts bill themselves. The Department of Revenue does not send your bill.
When it comes: After the digest and millage rates are set, usually late summer or fall. The date is set by your county.
When it's due: The due date is printed on your county bill. There is no single statewide due date.
If you pay late: After the county due date, unpaid taxes draw interest and can be collected by levy. Check your bill or ask your tax commissioner for the rate.
Value is set as of: January 1
Limits on increases: There is no cap that applies to every owner. The statewide base-year (floating) homestead exemption limits increases to the inflation index, which is 2.7% for 2026. It first applies to the 2026 digest. Local governments could opt out, but a 2026 DOR summary says the opt-out was repealed, so confirm with your county. Many counties also have their own freeze exemptions, including Fulton County and the City of Atlanta.

Bill dates source · Assessment source

What may come off

9 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Standard homestead exemption

Who: You lived in the home as your legal residence on January 1.
What you get: $2,000 off your 40% assessed value for county and school taxes. It does not cover school taxes set by cities or taxes for bond debt.
How to apply: File the LGS-Homestead application with your county tax commissioner, or the assessor if your county has them take applications.
Deadline: April 1 to count for the current tax year. DOR also says you may apply through the end of the 45-day assessment appeal window.
If you're late: A late application applies to the next tax year. There is no refund of prior years.
After that: One time while you own and live in the home. You must report if you no longer qualify.

LGS-Homestead: the form

Age 65 county exemption

Who: Age 65 or over, living in the home. Income of you and your spouse for the prior year cannot exceed $10,000. Retirement, pension and disability income is left out up to the maximum Social Security benefit ($96,432 for 2025).
What you get: $4,000 exemption from county taxes.
How to apply: Claim it on the homestead application with your county tax commissioner or assessor. Form: LGS-Homestead.
Deadline: Same as the homestead: April 1 or the 45-day appeal window.
If you're late: Applies to the next tax year if you file late.
After that: Continues until you no longer qualify. You must tell the tax commissioner.

LGS-Homestead: the form

Age 62 school exemption

Who: Age 62 or over, living in the county or independent school district. Same $10,000 prior-year income test and Social Security exclusion as the age 65 exemption.
What you get: Extra exemption from school taxes and school bond debt, up to $10,000 of assessed value.
How to apply: Apply with your county tax commissioner or assessor. Form: LGS-Homestead.
Deadline: Same current-year homestead deadline.
If you're late: Applies to the next tax year if you file late.
After that: Continues until you report you no longer qualify.

LGS-Homestead: the form

Age 62 floating (inflation-proof) county exemption

Who: Age 62 or over. Income of you, your spouse and anyone else living in the house cannot exceed $30,000. Most useful when your value has risen by more than $10,000. It is used instead of any other county homestead exemption.
What you get: A county exemption, except for bond debt, that offsets natural increases in your home's value. It does not affect city or school taxes.
How to apply: Apply with your county tax commissioner or assessor.
Deadline: Same current-year homestead deadline.
If you're late: Applies to the next tax year if you file late.
After that: Continues year to year while your income and residence qualify. It replaces other county homestead exemptions.

The official page

Disabled veteran exemption (veteran, surviving spouse or minor child)

Who: A Georgia resident who is a qualifying disabled veteran: rated 100% service-connected, paid at 100% for unemployability, or with certain loss-of-use or blindness combinations, or eligible for specially adapted housing. It extends to the unremarried surviving spouse or minor children who keep living in the home.
What you get: The greater of $32,500 or the maximum under 38 U.S.C. 2102 off your value, for state, county, city and school taxes. DOR's published amount for 2025 is $121,812.
How to apply: File once with the tax commissioner or receiver, with your VA letter. For certain loss-of-use cases, bring a DD-214 and a Georgia physician letter.
Deadline: Current-year homestead deadline for the first year.
If you're late: Applies to the next tax year if you miss the first deadline.
After that: One-time filing, then automatic unless you stop qualifying.

The official page

Surviving spouse of a service member killed in war or armed conflict

Who: The unremarried surviving spouse of an armed forces member killed in, or who died as a result of, a war or armed conflict. It ends if you remarry.
What you get: Exemption from county, city and school taxes equal to the indexed amount. DOR's published amount for 2025 is $121,812.
How to apply: File a homestead application with the county tax commissioner or assessor. Form: LGS-Homestead.
Deadline: Current-year homestead deadline.
If you're late: Applies to the next tax year if you file late.
After that: Continues while you stay unremarried and live in the home.

LGS-Homestead: the form

Surviving spouse of a peace officer or firefighter killed in the line of duty

Who: The unremarried surviving spouse who lives in the home as a homestead.
What you get: The full value of the homestead is exempt.
How to apply: File a homestead application with the county. Form: LGS-Homestead.
Deadline: Current-year homestead deadline.
If you're late: Applies to the next tax year if you file late.
After that: Continues while you live in the home and do not remarry.

LGS-Homestead: the form

Statewide base-year floating homestead (HB 581)

Who: Homestead owners in a county, city or school district covered by O.C.G.A. 48-5-44.2. Opt-outs were allowed, but a 2026 DOR summary says they were repealed. Confirm your jurisdiction before relying on it.
What you get: Exempts the amount your assessed value goes above the inflation-adjusted base-year value. The 2026 inflation index is 2.7%.
How to apply: DOR says eligible homesteads are covered through the homestead already on the digest. Ask your tax commissioner to confirm.
Deadline: Tied to having a current-year homestead on the digest.

The official page

2026 one-time Property Tax Relief Grant

Who: Property claimed as a Georgia homestead with tax still due after exemptions. Not rentals. Signed as HB 439 on May 12, 2026.
What you get: $18,000 off assessed value, applied as a credit on your bill. It does not apply to bond millage, tax-allocation district millage or certain special-service district millage. The credit cannot be more than the tax you owe. Your bill should say the reduction comes from the Governor and the General Assembly.
How to apply: No separate application beyond a qualifying homestead. The tax commissioner applies it.
Deadline: Your homestead had to be in place under the current-year filing rules.

The official page

In some situations

If you moved, inherited, built or had a disaster

Local valuation-freeze homestead exemptions

Who: Homestead owners in counties that passed a local freeze. DOR's list includes Fulton, DeKalb, Cobb, Gwinnett, Chatham, Muscogee and the City of Atlanta, among others. Age and income tests differ by local law.
What you get: Freezes your taxable value at a base year, sometimes with a limited yearly increase. Often worth more than the $2,000 state exemption.
How to apply: Ask your county tax commissioner or assessor. The state form does not capture every local exemption.
Deadline: Set by your county. The state rule is April 1 or the 45-day appeal window.

The official page

Think your value is too high?

Asking for a lower assessed value

Free review: Yes. You file your appeal with the county board of tax assessors, which reviews it before any formal hearing.
Formal appeal: The county board of equalization. You may instead choose a hearing officer or arbitration, or appeal on to superior court.
Deadline: 45 days from the date of your assessment notice. Use Form PT-311A and say which appeal method you choose.
Good to know: Arbitration can require you to pay costs. Ask your county whether the board can raise your value before you file.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Taxes for bond debt. The standard homestead, the age 62 floating county exemption and the 2026 grant all exclude them.
City school taxes. The $2,000 state homestead does not remove them.
Special-service district taxes in districts created after 2004, for the 2026 grant.
Value above the small state exemptions, unless a larger local exemption, the floating homestead or the disabled veteran exemption covers it.
A local freeze your county never adopted.

Bond millage, tax-allocation districts and many special-service districts are billed with or next to county taxes. They fall outside the standard $2,000 homestead and the 2026 grant. Special tax districts created after 2004 are left out of the grant. Local freezes and exemptions may or may not cover them, so ask your county. Georgia has no statewide homestead exemption for these special assessments.

Watch out. No statewide license is required for people who prepare homestead forms or represent you in appeals, so check who you hire. You can file your homestead application and PT-311A appeal yourself. The DOR 2026 grant page still has an old FAQ about an April 1, 2023 filing date. Treat it as out of date.

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Rules checked October 28, 2026 against official Georgia sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.