Georgia homestead exemption

Property tax relief for owner-occupied homes, tax year 2026

Georgia gives every owner-occupant a $2,000 state homestead exemption, and many counties and school districts add larger local exemptions. Apply with your county tax commissioner by April 1, or later in the year up to the end of your 45-day window to appeal your assessment notice.

State law sets the basic exemption and the senior, disability and veteran exemptions, and counties, school districts and cities can add their own by local law. The exemption comes off the home's assessed value, which is 40 percent of its appraised value. You file the application with the county tax commissioner, or with the tax assessor in counties that have delegated it.

What changed

One-time $18,000 homestead tax relief grant for 2026

House Bill 439, signed May 12, 2026, reduces the assessed value of Georgia homesteads by $18,000 for the 2026 tax year. It applies to homes that had a homestead exemption on file before the April 1 deadline, so no separate application is needed.

Effective: tax year 2026

Source

Later filing allowed after April 1

Georgia now lets owners apply after the April 1 filing deadline, up to the end of the 45-day window to appeal their assessment notice. Earlier, April 1 was the firm cutoff.

Effective: tax year 2025 and later

Source

Senate Bill 33 revises the base year homestead exemption

The 2026 legislative session passed Senate Bill 33, which creates a local homestead option sales tax to offset lost property tax revenue and revises the base year homestead exemption rules. Check with your county tax commissioner for how it applies to your home.

Effective: see your county

Source

Exemptions at a glance

Exemption	Amount	Who qualifies
Standard homestead exemption	$2,000 off assessed value for county and school taxes; many counties give more source	Georgia residents who own the home and use it as their primary residence.
Age 65 exemption	$4,000 off assessed value for county taxes source	Owners age 65 or older with household income of $10,000 or less.
Age 62 school tax exemption	Up to $10,000 of assessed value for school taxes source	Owners age 62 or older with household income of $10,000 or less.
Floating inflation-proof exemption for seniors	Shields increases in value for county taxes source	Owners age 62 or older whose household income is $30,000 or less.
Disabled veteran exemption	$121,812 off assessed value for 2025, the greater of $32,500 or the federal amount source	Georgia resident veterans who qualify under state law as disabled, and their unremarried surviving spouse or minor children.
Surviving spouse exemptions	$60,000 plus an index amount ($121,812 for 2025) for a service member's spouse; full value for a peace officer's or firefighter's spouse source	Unremarried surviving spouse of a service member killed in war or armed conflict, or of a peace officer or firefighter killed in the line of duty.

Standard homestead exemption: You must own the home and have it as your legal residence on January 1 of the tax year. Your county may have a larger exemption than the state amount.

Age 65 exemption: Income of the owner and spouse cannot exceed $10,000 for the prior year. Retirement, pension and disability income is excluded up to the federal Social Security maximum, which is $96,432 for 2025.

Age 62 school tax exemption: Same income test as the age 65 exemption. Many school districts offer a larger local senior exemption.

Floating inflation-proof exemption for seniors: Meant to replace other county homestead exemptions, so it helps most when your home's appraised value has risen by more than $10,000. It does not affect municipal or school taxes.

Disabled veteran exemption: The home must be the veteran's residence and homestead. The surviving spouse or children keep the exemption while they live in the home.

Surviving spouse exemptions: The service member exemption continues while the spouse does not remarry. The peace officer and firefighter exemption continues while the spouse occupies the home as a homestead.

How to file

Where: File with your county tax commissioner, or the county tax assessor where the county has delegated applications.
Deadline: April 1. April 1 is the deadline for filing property tax returns. You can also apply after April 1, up to the end of your 45-day window to appeal your notice of assessment. source
Form: LGS-Homestead, Application for Homestead Exemption
Renewal: Ask your county tax commissioner whether you must reapply each year; some counties renew automatically.

If you just bought

You must have owned the home on January 1 to get the exemption for that tax year, so a buyer who closes later in the year applies for the next year, by April 1. County rules on when to file vary, so check with your tax commissioner. source

Caps and freezes

Statewide floating homestead exemption (House Bill 581): Starting January 1, 2025, a statewide exemption limits the increase in a home's assessed value to the prior year's inflation rate, with the year before your application as the base year. source
Local valuation freeze exemptions: Several counties freeze a home's valuation at the base year for as long as the owner lives there, including Cobb, DeKalb, Fulton, Gwinnett, Henry, Cherokee, Forsyth and the City of Atlanta. source

By county

Counties, school districts and cities set their own homestead amounts, senior exemptions and valuation freezes, and some have filing dates later than April 1, so open your county page for the exact amounts.

Property tax by county in Georgia →

Frequently asked questions

What is the homestead exemption in Georgia?

When is the deadline to file for a homestead exemption in Georgia?

April 1. April 1 is the deadline for filing property tax returns. You can also apply after April 1, up to the end of your 45-day window to appeal your notice of assessment.

Is there a senior or over-65 homestead exemption in Georgia?

Age 65 exemption: $4,000 off assessed value for county taxes. Owners age 65 or older with household income of $10,000 or less. Income of the owner and spouse cannot exceed $10,000 for the prior year. Retirement, pension and disability income is excluded up to the federal Social Security maximum, which is $96,432 for 2025.

Did the Georgia homestead exemption change?

One-time $18,000 homestead tax relief grant for 2026. House Bill 439, signed May 12, 2026, reduces the assessed value of Georgia homesteads by $18,000 for the 2026 tax year. It applies to homes that had a homestead exemption on file before the April 1 deadline, so no separate application is needed. Effective: tax year 2026. Later filing allowed after April 1. Georgia now lets owners apply after the April 1 filing deadline, up to the end of the 45-day window to appeal their assessment notice. Earlier, April 1 was the firm cutoff. Effective: tax year 2025 and later. Senate Bill 33 revises the base year homestead exemption. The 2026 legislative session passed Senate Bill 33, which creates a local homestead option sales tax to offset lost property tax revenue and revises the base year homestead exemption rules. Check with your county tax commissioner for how it applies to your home. Effective: see your county.

Sources

Checked November 14, 2026 for tax year 2026. Amounts set by local taxing units can differ; the county pages list them where we have them.

General information, not tax advice. Confirm the amount and deadline with Georgia Department of Revenue or your county office.

Homestead exemptions by state