Georgia · Property tax exemptions · Updated Oct 2026
Georgia property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Georgia: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$2,000homestead exemption
Yessenior break
$126,526disabled veterans
April 1homestead deadline
0.77%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+), Property Tax Deferral for the Elderly
Surviving Spouse of a U.S. Service Member; Surviving Spouse of a Peace Officer or Firefighter, Disabled Veteran Homestead Exemption
Where to apply in Georgia
Your county tax commissioner (or, in some counties, the county board of tax assessors) takes homestead applications and grants exemptions. Counties, cities and school districts add their own local exemptions, so the county office is the place to ask what you qualify for.
$2,000 off the assessed value (Georgia assesses homes at 40% of market value) for county and school taxes. Many counties give much more by local law; for example, Fulton County gives $30,000 off the assessed value for county taxes.
Who qualifies
You own the home and it is your legal residence and you actually live there on January 1. If you are away from home for health reasons you can keep it.
How to apply
Apply with your county tax commissioner or tax assessor's office, in person or online in many counties (Fulton uses an online SmartFile portal). Bring a Georgia driver's license or ID showing the home address, your Social Security number, Georgia vehicle registrations, and trust documents if the home is in a trust.
April 1 of the tax year (O.C.G.A. 48-5-45). The Department of Revenue says you may now also apply up to the end of the 45-day window to appeal your assessment notice. Applications filed after that count for the next year.
Renewal
One-time. It renews automatically while you own and live in the home; reapply if the names on the deed change.
Keeps the taxable (assessed) value of your homestead from rising faster than inflation. Any increase above your base-year value, adjusted by the inflation rate set by the Department of Revenue (the CPI-U change for the prior calendar year under DOR Rule 560-11-2-.32; county offices report 2.7% for 2026), is exempt. It applies only for the county, city and school district taxes of governments that did not opt out.
Who qualifies
Any Georgia homeowner with a homestead exemption. The base year for 2025 was the 2024 assessed value. Many school districts and some cities and counties opted out, and some already have their own local freeze or floating exemption.
How to apply
Applied automatically if you have the homestead exemption. Ask your county tax assessor which local governments opted out.
Deadline
Homestead must be on file by April 1.
Renewal
Automatic each year; the base resets if ownership changes.
Law
HB 581 (2024), O.C.G.A. 48-5-44.2; DOR Rule 560-11-2-.32
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+)
Age 65+: $4,000 off the assessed value for county taxes. Age 62+: up to $10,000 off the assessed value for school taxes. Age 62+: a floating county exemption that keeps your county taxable value from rising with market value, if your appraised value has gone up more than $10,000. Many counties give bigger senior exemptions (Fulton: $50,000 off county operations at 65 with no income limit).
Who qualifies
$4,000 and school exemptions: age 65 (or 62) by January 1 and income of you and your spouse of $10,000 or less for the prior year, not counting retirement, pension and disability income up to the maximum Social Security benefit for a couple ($99,648 for 2026 per DeKalb and Elbert County 2026 guidance; the DOR page still shows the 2025 figure, $96,432). Floating exemption: 62+, household income of $30,000 or less.
Income limit
$10,000 net income (you and spouse, prior year, after excluding retirement income up to the Social Security maximum) for the $4,000 and school exemptions; $30,000 household income for the 62+ floating exemption.
How to apply
Apply with the county tax commissioner or assessor. Bring proof of age, your state and federal tax returns, and Social Security or pension award letters.
Renews automatically; you must tell the tax commissioner if you no longer qualify. Some local income-based exemptions (e.g. Fulton's low-income senior exemption) must be renewed every two years.
$126,526 off the assessed value for 2026, for all state, county, city and school taxes. Georgia law ties the amount to the federal VA specially adapted housing grant limit under 38 U.S.C. 2102 (or $32,500 if greater); the VA set that limit at $126,526 for federal fiscal year 2026 (it was $121,812 for 2025). Value above that stays taxable.
Who qualifies
Georgia citizen and resident veteran who owns and lives in the home and has a VA rating of 100% service-connected disability or is paid at the 100% rate (or meets the other federal disability tests). The exemption passes to an unremarried surviving spouse or minor children who stay in the home.
How to apply
Apply with the county tax commissioner or assessor. Bring the VA letter confirming your disability rating, your DD-214 and proof of residency.
Surviving Spouse of a U.S. Service Member; Surviving Spouse of a Peace Officer or Firefighter
Surviving spouse of a service member killed in a war or armed conflict: $126,526 off the assessed value for 2026 ($60,000 plus an indexed sum). Surviving spouse of a peace officer or firefighter killed in the line of duty: full exemption of the homestead.
Who qualifies
Unremarried surviving spouse who lives in the home as a homestead and is a Georgia resident.
How to apply
Apply with the county tax commissioner or assessor. Bring the death certificate and proof the death was in a war or conflict (DD Form 1300 or similar) or in the line of duty.
Lets you put off (not cancel) paying part or all of your homestead property tax. The deferred tax plus interest becomes a lien paid when the home is sold or ownership changes.
Who qualifies
Homeowners 62 or older with gross household income of $15,000 or less. Deferred taxes, interest and liens together cannot exceed 85% of the home's fair market value, and you must carry fire insurance covering them.
Income limit
$15,000 gross household income
How to apply
Apply to the county tax commissioner with proof of income and insurance.
Deadline
Apply to the tax commissioner by April 1 each year (Fulton County guide).
Renewal
Every year.
Law
O.C.G.A. Title 48, Chapter 5 (tax deferral for homesteads of persons 62 or older); exact section not confirmed
Partly. The HB 581 statewide floating homestead exemption limits yearly increases in a homestead's taxable value to inflation (2.7% for 2026) for each county, city and school district that did not opt out (O.C.G.A. 48-5-44.2). Many counties also have their own freeze or floating exemptions; Fulton County's base value rises by the lesser of CPI or 3%.
Good to know in Georgia
Georgia assesses homes at 40% of market value, so a $2,000 exemption is off the 40% figure, not the sale price.
Local exemptions are often much larger than the state ones; the Department of Revenue lists more than 35 counties, including Fulton, Gwinnett, Cobb and DeKalb, with local valuation freezes.
The 2026 Homeowner Tax Relief Grant ($18,000 off assessed value) only goes to homes with a homestead exemption filed by April 1.
Savings estimate for Georgia
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Georgia
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Georgia
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Georgia
Is there a homestead exemption in Georgia?
Yes: the Standard Homestead Exemption. $2,000 off the assessed value (Georgia assesses homes at 40% of market value) for county and school taxes. Many counties give much more by local law; for example, Fulton County gives $30,000 off the assessed value for county taxes. Who qualifies: You own the home and it is your legal residence and you actually live there on January 1. If you are away from home for health reasons you can keep it.
When is the deadline to apply for the homestead exemption in Georgia?
April 1 of the tax year (O.C.G.A. 48-5-45). The Department of Revenue says you may now also apply up to the end of the 45-day window to appeal your assessment notice. Applications filed after that count for the next year.
Do I have to reapply for the homestead exemption every year in Georgia?
One-time. It renews automatically while you own and live in the home; reapply if the names on the deed change.
Are there property tax breaks for seniors in Georgia?
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+): Age 65+: $4,000 off the assessed value for county taxes. Age 62+: up to $10,000 off the assessed value for school taxes. Age 62+: a floating county exemption that keeps your county taxable value from rising with market value, if your appraised value has gone up more than $10,000. Many counties give bigger senior exemptions (Fulton: $50,000 off county operations at 65 with no income limit). Property Tax Deferral for the Elderly: Lets you put off (not cancel) paying part or all of your homestead property tax. The deferred tax plus interest becomes a lien paid when the home is sold or ownership changes.
Do disabled veterans get a property tax exemption in Georgia?
Disabled Veteran Homestead Exemption: $126,526 off the assessed value for 2026, for all state, county, city and school taxes. Georgia law ties the amount to the federal VA specially adapted housing grant limit under 38 U.S.C. 2102 (or $32,500 if greater); the VA set that limit at $126,526 for federal fiscal year 2026 (it was $121,812 for 2025). Value above that stays taxable.
Is there a limit on how fast my home's taxable value can rise in Georgia?
Partly. The HB 581 statewide floating homestead exemption limits yearly increases in a homestead's taxable value to inflation (2.7% for 2026) for each county, city and school district that did not opt out (O.C.G.A. 48-5-44.2). Many counties also have their own freeze or floating exemptions; Fulton County's base value rises by the lesser of CPI or 3%.
Where do I apply for property tax exemptions in Georgia?
Your county tax commissioner (or, in some counties, the county board of tax assessors) takes homestead applications and grants exemptions. Counties, cities and school districts add their own local exemptions, so the county office is the place to ask what you qualify for.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.