Georgia property-tax exemptions & deadlines

In Georgia you apply for homestead exemptions with the county tax commissioner (or the tax assessor in some counties). Many counties offer local exemptions larger than the state's.

Last checked 2026-10-21 · 3 official sources

Key dates

Filing deadline

To get the exemption for the current year, you must have owned the home on January 1. Historically the application was due by April 1, the deadline for property tax returns. ^[1]

Missed it? Late filing

You can now apply after the historic April 1 deadline, up to the end of the 45-day window to appeal your notice of assessment. ^[1]

Where to apply

File the homestead application with the county tax commissioner's office or, in some counties, the tax assessor's office. ^[1]
Some counties have increased their homestead exemptions through local legislation. As a general rule, county exemptions are more beneficial than the state ones. ^[1]

Statewide exemptions

Standard homestead exemption

$2,000 off the 40% assessed value for county and school taxes on a home occupied as the owner's primary residence (with exceptions for municipal school taxes and bond debt; O.C.G.A. § 48-5-44). ^[1]
You must actually occupy the home as your legal residence for all purposes. Owners away for health reasons are not denied the exemption. ^[1]

Seniors

Age 65 or older: a $4,000 exemption from county taxes if the income of the owner and spouse doesn't exceed $10,000 for the prior year. Retirement, pension, and disability income is excluded up to the Social Security maximum, which DOR lists as $96,432 for 2025 (O.C.G.A. § 48-5-47). ^[1]
Age 62 or older: an additional school-tax exemption of up to $10,000 of assessed value with the same $10,000 income limit (O.C.G.A. § 48-5-52). ^[1]
Age 62 or older: a floating inflation-proof county exemption if household income doesn't exceed $30,000 (O.C.G.A. § 48-5-47.1). ^[1]

Disabled veterans and surviving spouses

Qualifying disabled veterans get an exemption of the greater of $32,500 or the federal maximum under 38 U.S.C. § 2102. DOR lists the amount for 2025 as $121,812. It extends to an unremarried surviving spouse or minor children. ^[1]
Unremarried surviving spouses of U.S. service members killed in war or armed conflict get $60,000 plus an indexed sum ($121,812 total listed for 2025; O.C.G.A. § 48-5-52.1). ^[1]
Unremarried surviving spouses of peace officers or firefighters killed in the line of duty get a full-value exemption (O.C.G.A. § 48-5-48.4). ^[1]

Local exemptions and value freezes

Counties may enact local homestead exemptions, some with age and income limits. Fulton, Gwinnett, Cobb, DeKalb, and Chatham are among the counties DOR lists as having a base-year valuation freeze exemption. ^[1]

Do you need to re-file?

Not verified yet We haven't confirmed this from an official source yet. Check with the office linked above.

Appeals and protests

Appeal your assessment in writing to the county Board of Tax Assessors within 45 days of the date the assessment notice was mailed/sent. Use the state's uniform form PT-311A. ^[2]^[3]
When you file, you must pick an appeal method: Board of Equalization, hearing officer, or arbitrator. Appeals can be based on taxability, value, uniformity, or denial of an exemption. ^[3]

County guides

Not verified yet

A statewide re-filing rule: it isn't spelled out on the DOR pages we checked. See your county page; Gwinnett, DeKalb and Chatham describe automatic renewal.
A statewide disability (non-veteran) homestead exemption: none is listed on the DOR page we checked. Counties may offer one (see Cobb).
Details of the statewide floating homestead exemption program under HB 581 (referenced by Chatham County, not verified on a state page).

Sources

Georgia Dept. of Revenue: Property Tax Homestead Exemptions Last checked 2026-10-21
Georgia Dept. of Revenue: PT-311A Appeal of Assessment Form Last checked 2026-10-21
Georgia Dept. of Revenue: Property Tax - Real and Personal Property FAQ Last checked 2026-10-21