Please read the Homestead Exemptions Guide to determine the exceptions for which you may have quality. After reviewing the exemptions, click on the FILE FAMILY PROPERTY EXEMPTION link below to access our SmartFile system to file online quickly and securely. Homeowners should contact the county for more details about this exemption in their county. The following counties have implemented this type of exemption: 3. CITY OF ATLANTA $40,000 exemption This exemption is granted for all ad valorem taxes of the City of Atlanta for municipal purposes. To qualify for this exemption, you must meet the following requirements: • Must be a legal resident of the city of Atlanta. • Must be 65 years old by January 1. • Your net taxable income in Georgia for the previous tax year cannot exceed $40,000 • Applies to Atlanta Operating and Atlanta Parks by $40,000. The state offers basic tax exemptions to eligible taxpayers, but your county may offer more advantageous exemptions. Whether you are requesting tax exemptions offered by the state or county, you should contact your county tax commissioner or tax inspector`s office for more information or explanations on how to benefit from the homestead property exemption.
The State of Georgia offers all qualified homesteads exceptions to homesteads. In some districts, they have increased the amounts of their homeownership exemptions through local legislation beyond the amounts offered by the state. Generally, the exemptions offered by the county are more advantageous to the owner. How to get Homestead for the current tax year A homestead can apply for a Homestead exemption for their home and property at any time during the previous year up to the filing deadline. To receive the homeownership exemption for the current tax year, the owner must have owned the property on January 1 and filed the homeownership application by the same date that property tax returns are due in the county. In addition to the basic homestead property exemption, there are additional exemptions for Fulton County residents. 1. BASIC EXEMPTION FULTON COUNTY/CITY OF ATLANTA $30,000 To be eligible for this exemption, you must meet the following requirements: • Must be a legal resident of the City of Atlanta. • Must own and occupy your home from January 1st. • Applies to Fulton Operating, Atlanta General, Atlanta School, Atlanta Parks, in the amount of $30,000.
10. FULTON COUNTY AGE 65 TAX EXEMPTION FOR LOW-INCOME INDIVIDUALS To be eligible for this exemption, you must meet the following requirements: • Be 65 years of age or older by January 1. • The gross federal adjusted income (of all residents in the household) for the previous tax year cannot exceed 200% of the federal poverty line set by the U.S. Department of Health and Human Services, based on the # of people in the household. • The exemption is valid for a period of two years as long as the person to whom the Homestead exemption is granted occupies the residence. • Renewal applications are made in the same manner as the initial application period. • Applies to Fulton property taxes. You will need the following when applying for a property exemption: 14.
SURVIVING SPOUSE OF VETERANS To be eligible for this exemption, you must meet the following requirements: Must be an unmarried widow and reside in Georgia. Your spouse was killed in a war or armed conflict or died as a result of a war or armed conflict under the commander of the United States or otherwise. If your application is approved, you will receive a Homestead exemption from all value taxation for municipal, school and municipal purposes in Fulton. The maximum amount that can be awarded to a surviving spouse is $72,000. (May be adjusted annually by Veterans Administration) 13. DISABLED VETERANS Owners who are disabled veterans and who have been recognized and documented by the Veterans Administration as being totally permanently disabled are eligible for 100% of the service-related disability benefits. This exemption may be extended to the Veteran`s unmarried widow or minor children after the Veteran`s death. If your application is approved, you will be exempt from all ad valorem taxes for Fulton, municipal and school purposes. The maximum amount that can be awarded to a veteran is $72,000. (May be adjusted annually by Veterans Administration) The house must be your legal resident for all purposes, including registering your vehicles and filing your federal and Georgian tax returns.
Georgian Law 48-5-444 states that “any motor vehicle owned by a resident of this state shall be returned to the county where the owner applies for an exemption from homesteads.” You are not eligible if you or your spouse apply for a property exemption in another city, county, or state. If you are currently claiming property elsewhere, you must notify the appropriate authority to remove the exemption. Property exemptions are not granted for rental properties, undeveloped land, or more than one property (in this or any other state). 15. OTHER LOCAL EXEMPTIONS Other tax relief programs may be offered to citizens by the Office of the Commissioner of Taxes, such as tax deferrals for seniors. Please contact the Office of the Commissioner of Taxation to inquire about available programs at 404-613-6100. Failure to apply on time will result in the loss of the exemption for that year. (O.C.G.A. § 48-5-45) Once granted, exemptions are automatically renewed each year. (One exception is the Fulton County Low Income Exemption, which by law must be renewed every two years.) The renewal will continue as long as the owner continuously occupies the property under the same owner. If the deed is amended, the exemption will be removed and the owner will have to resubmit it. 6.
FREEZING FOR SENIORS To be eligible for this exemption, you must meet the following requirements: • Be 65 years of age or older by January 1. • The combined adjusted gross income of the applicant and their spouse for the previous taxation year cannot exceed $39,000 • Applies to Atlanta Operating, Atlanta Bond and Atlanta Parks, Fulton Operating and Fulton Bonds. This tax relief program freezes the value of your residential property based on the previous year`s value. Their frozen value remains the value of the property as long as the eligible senior occupies the residence. 8. $54,000 FULTON COUNTY LOCAL SCHOOL TAX EXEMPTION To be eligible for this exemption, you must meet the following requirements: • Be 65 years of age or disabled by January 1. • The gross federal income (from all sources) of the applicant, their spouse and any other person residing in the apartment in the previous tax year cannot exceed $30,000. • Applies to the operation of the Fulton School. This exception does not apply to residents of the City of Atlanta. 16. 65 YEARS OLD FULTON COUNTY $50,000 EXEMPTION To be eligible for this exemption, you must be at least 65 years of age on January 1.
Required documents vary by county or city. If you are applying for a special exemption, additional documentation is required to prove your eligibility. These may include: 11. Homeowners 65 years of age or older can apply for an exemption from all state property taxes. The exemption corresponds to the amount of state tax on the residence and up to 10 hectares of land around the residence. This exemption is in addition to all existing exceptions. No income information is required. (There is no longer a state property tax. The tax rate shown on the tax bill is 0 [zero]) Once approved, most property exemptions are automatically renewed each year as long as you continuously live in the house under the same owner. You must file with the county or city where you live.
Each county has different applications and required documents. There are several types of exceptions for family properties, including those based on the owner`s assessed value and age of the home. Homeownership exemption applications must be submitted by April 1 for the current taxation year. The Georgian Constitution allows counties to make exceptions for local farms. A number of counties have introduced an exception that freezes property valuation at the base year as long as the owner lives on the property. Even if property values continue to rise, homeowner`s taxes are based on the base year assessment. This exemption may apply to county, school and/or municipal taxes, and age and income restrictions may apply in some counties. In some counties, the base year rating may be increased by law by a certain percentage each year. In general, a homeowner is entitled to a family property exemption for their home and underlying land, provided the house is owned by them and is on 1. January of the tax year was his legal residence. (O.C.G.A.
§ 48-5-40) 2. $10,000 NATIONAL EDUCATION TAX EXEMPTION To be eligible for this exemption, you must meet the following requirements: • Be 62 years old by January 1. • Your net taxable income in Georgia for the previous tax year cannot exceed $10,000. (Georgia taxable income as defined by OCGA) • Applies to $10,000 city school obligations for residents of Atlanta city limits. • Applies to Fulton Operating and Fulton School Bond of $10,000 for residents of Fulton County. You must submit your application for exemption from homestead to your county tax officials. Please contact your county tax office to find out how to submit your homeownership exemption application. 12.
SURVIVING SPOUSE OF A PEACE OFFICER OR FIREFIGHTER The surviving spouse who has not remarried a peace officer or firefighter killed in the line of duty may apply for an exemption from Fulton, Fulton School, Independent School, Municipal and Bond taxes. A death certificate and documents must be presented as proof that the firefighter or peace officer was killed in the line of duty. This exemption replaces an existing exemption. If you prefer to manually apply for the homestead exemption, it is recommended to use REGISTERED mail.