Georgia · Columbia County · Local exemptions · Updated Oct 2026
Columbia County, GA property tax exemptions (2026)
The property tax breaks that are set or run locally in Columbia County, on top of Georgia’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Columbia County
Columbia County homeowners 70 and older pay no school tax on the home and 3 acres (no income limit), 65+ with gross income up to $12,000 pay no school tax, and seniors 62+ or disabled owners with net income up to $15,000 get $40,000 off county and school taxes. Figures from the Georgia DOR local exemption sheet are for digest year 2024.
Apply at
Columbia County Tax Commissioner or Board of Tax Assessors
Phone
Not confirmed
Local breaks
Age 70 school exemption (HB 2014, 2002), Age 62/65 or disabled $40,000 exemption (HB 2014, Act 761, 1994), Age 65 low gross income (HB 578, Act 237, 1987)
Tax year
2024 (DOR digest-year 2024 sheet)
Where to apply in Columbia County
Columbia County Tax Commissioner or Board of Tax Assessors
Primary residence and 3 contiguous acres exempt from school M&O and bond
Set by
school district
Tax year
2024 (DOR digest-year 2024 sheet)
Who qualifies
Age 70 by January 1; no income requirement (proof of date of birth)
How to apply
Apply with the county tax commissioner or board of tax assessors (call first to ask which office takes homestead applications). Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
Age 62/65 or disabled $40,000 exemption (HB 2014, Act 761, 1994)
$40,000 off the assessed value (Georgia assesses homes at 40% of market value) for county and school, M&O and bond
Set by
county and school district
Tax year
2024 (DOR digest-year 2024 sheet)
Who qualifies
Age 62 (or 65), or totally disabled (two physicians' affidavits); net taxable income of both spouses up to $15,000 after excluding retirement/Social Security up to the cap
Income limit
$15,000 net
How to apply
Apply with the county tax commissioner or board of tax assessors (call first to ask which office takes homestead applications). Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
County: $8,000 (M&O and bond); school: total exemption
Set by
county and school district
Tax year
2024 (DOR digest-year 2024 sheet)
Who qualifies
Age 65 by January 1, gross household income up to $12,000; house plus up to 3 acres
Income limit
$12,000 gross
How to apply
Apply with the county tax commissioner or board of tax assessors (call first to ask which office takes homestead applications). Bring a Georgia driver's license or ID showing the home address; for age or income-based exemptions also bring proof of age and the prior year's federal and Georgia income tax returns (or Social Security/pension statements).
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Columbia County
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Document checklist for Columbia County
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 Columbia County
What property tax exemptions are there in Columbia County?
Columbia County homeowners 70 and older pay no school tax on the home and 3 acres (no income limit), 65+ with gross income up to $12,000 pay no school tax, and seniors 62+ or disabled owners with net income up to $15,000 get $40,000 off county and school taxes. Figures from the Georgia DOR local exemption sheet are for digest year 2024. Local breaks here: Age 70 school exemption (HB 2014, 2002); Age 62/65 or disabled $40,000 exemption (HB 2014, Act 761, 1994); Age 65 low gross income (HB 578, Act 237, 1987).
Where do I apply for a property tax exemption in Columbia County?
Columbia County Tax Commissioner or Board of Tax Assessors. Also: Columbia County Tax Commissioner, which may take homestead applications; sends and collects tax bills. Also: Columbia County Board of Tax Assessors, which may take homestead applications; decides eligibility and values. Also: Georgia Department of Revenue, Local Government Services, which state rules and forms.
When is the deadline to apply in Columbia County?
Age 70 school exemption (HB 2014, 2002): April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) Age 62/65 or disabled $40,000 exemption (HB 2014, Act 761, 1994): April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) Age 65 low gross income (HB 578, Act 237, 1987): April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR)
Is there an income limit for Columbia County’s local breaks?
Age 70 school exemption (HB 2014, 2002): no income limit listed. Age 62/65 or disabled $40,000 exemption (HB 2014, Act 761, 1994): $15,000 net. Age 65 low gross income (HB 578, Act 237, 1987): $12,000 gross.
Do I have to reapply every year in Columbia County?
Age 70 school exemption (HB 2014, 2002): Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) Age 62/65 or disabled $40,000 exemption (HB 2014, Act 761, 1994): Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) Age 65 low gross income (HB 578, Act 237, 1987): Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked)
Median effective tax rate for Columbia County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.