Georgia · Property tax exemptions for surviving spouses · Updated Oct 2026
Georgia property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Georgia that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Georgia is the 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).
Property tax breaks for surviving spouses in Georgia
Surviving spouses
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.
$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.
For surviving spouses: The exemption passes to an unremarried surviving spouse or minor children who stay in the home.
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.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Georgia
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Document checklist for Georgia
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Questions about surviving spouses property tax breaks in Georgia
Who qualifies for property tax breaks for surviving spouses in Georgia?
Surviving Spouse of a U.S. Service Member; Surviving Spouse of a Peace Officer or Firefighter: Unremarried surviving spouse who lives in the home as a homestead and is a Georgia resident. Disabled Veteran Homestead Exemption: 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.
Is there an income limit for surviving spouses' property tax breaks in Georgia?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Georgia?
Surviving Spouse of a U.S. Service Member; Surviving Spouse of a Peace Officer or Firefighter: April 1 of the tax year. Disabled Veteran Homestead Exemption: April 1 of the tax year.
Do surviving spouses have to reapply every year in Georgia?
Surviving Spouse of a U.S. Service Member; Surviving Spouse of a Peace Officer or Firefighter: Renews automatically; ends if you remarry or move. Disabled Veteran Homestead Exemption: One-time; renews automatically.
Where do surviving spouses apply for property tax breaks 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. For the Surviving Spouse of a U.S. Service Member; Surviving Spouse of a Peace Officer or Firefighter: Apply with the county tax commissioner or assessor.