Homestead Exemption in Georgia

The state of Georgia and many of its counties offer a variety of exemptions from the payment of property taxes for categories of individuals who own and reside in their primary residence.

These exemptions include:

  • Standard Homestead Exemptions which are available to every Georgia resident who owns and resides in their primary residence. (O.C.G.A. § 48-5-44)
  • $4,000 Exemption from County Ad Valorem Tax for individuals 65 Years of Age and Older. Income qualifications apply. (O.C.G.A. § 48-5-47)
  • School Tax Exemption for Individuals 62 Years of Age and Older. Income qualifications apply. (O.C.G.A. §48-5-52)
  • Floating Inflation-Proof Exemption for Individuals 62 Years of Age or Over if the home’s assessed value increases beyond a threshold amount. (O.C.G.A. § 48-5-47.1)
  • Disabled Veteran or Surviving Spouse who remains unmarried Exemption. (O.C.G.A. § 48-5-48)
  • Surviving Unremarried Spouse of a U.S. Service Member Exemption. (O.C.G.A. § 48-5-52.1)
  • Surviving Unremarried Spouse of a Peace Officer or Firefighter killed in the line of duty Exemption. (O.C.G.A. § 48-5-48.4

Homeowners should contact the county for details about this exemption in their county.