Georgia · Liberty County · Local exemptions · Updated Oct 2026
Liberty County, GA property tax exemptions (2026)
The property tax breaks that are set or run locally in Liberty 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 Liberty County
Liberty County gives $5,000 off for county and school taxes, $15,000 county and $17,000 school at ages 62-64, and $15,000 county and $25,000 school at 65 for lower-income seniors, with a local freeze option. Seniors 65+ with household income under $25,000 are exempt from the solid waste charge. Figures from the Georgia DOR local exemption sheet are for digest year 2024.
Apply at
Liberty County Board of Tax Assessors
Phone
Not confirmed
Local breaks
L1 basic homestead, L4 age 62-64, S4 / LC age 65, Elderly solid waste exemption, Local freeze (W codes / LF)
Apply with the Liberty County Board of Tax Assessors. 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).
$15,000 county; $25,000 school (income within the DOR limit: $91,728 retirement/Social Security, $10,000 working income) or $17,000 school (income over)
Set by
county and school district
Tax year
2024 (DOR digest-year 2024 sheet)
Who qualifies
Age 65 plus the basic requirements
Income limit
$10,000 working income + $91,728 retirement (2024)
How to apply
Apply with the Liberty County Board of Tax Assessors. 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).
Exempt from the solid waste charge on the tax bill
Set by
county
Tax year
2024 (DOR digest-year 2024 sheet)
Who qualifies
Age 65+, receiving homestead, household income under $25,000
Income limit
$25,000 household
How to apply
Apply with the Liberty County Board of Tax Assessors. 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 Liberty County
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Document checklist for Liberty County
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Questions about property tax exemptions in Liberty County
What property tax exemptions are there in Liberty County?
Liberty County gives $5,000 off for county and school taxes, $15,000 county and $17,000 school at ages 62-64, and $15,000 county and $25,000 school at 65 for lower-income seniors, with a local freeze option. Seniors 65+ with household income under $25,000 are exempt from the solid waste charge. Figures from the Georgia DOR local exemption sheet are for digest year 2024. Local breaks here: L1 basic homestead; L4 age 62-64; S4 / LC age 65; Elderly solid waste exemption; Local freeze (W codes / LF).
Where do I apply for a property tax exemption in Liberty County?
Liberty County Board of Tax Assessors. Also: Liberty County Tax Commissioner, which sends and collects tax bills. Also: Georgia Department of Revenue, Local Government Services, which state rules and forms.
When is the deadline to apply in Liberty County?
L1 basic homestead: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) L4 age 62-64: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) S4 / LC age 65: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) Elderly solid waste exemption: April 1 of the tax year, or by the end of the 45-day appeal window on your assessment notice (Georgia DOR) Local freeze (W codes / LF): 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 Liberty County’s local breaks?
L1 basic homestead: no income limit listed. L4 age 62-64: no income limit listed. S4 / LC age 65: $10,000 working income + $91,728 retirement (2024) Elderly solid waste exemption: $25,000 household. Local freeze (W codes / LF): no income limit listed.
Do I have to reapply every year in Liberty County?
L1 basic homestead: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) L4 age 62-64: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) S4 / LC age 65: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) Elderly solid waste exemption: Renews automatically while you own and live in the home; tell the office if you stop qualifying (income-based exemptions can be re-checked) Local freeze (W codes / LF): 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 Liberty 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.