Homestead Exemptions

Homestead, School & Veterans Exemption Information

Homeowners are eligible for various types of homestead exemptions. Homeowners must own, occupy, and claim Georgia as their primary legal state of residence by January 1st of the calendar year in order to receive an exemption. Active-duty personnel will need the first Leave and Earning Statement (LES) of the year to verify their legal state of residence. Once qualified, the exemption will remain as long as the homeowner occupies that same house and if there are no name changes to the deed.

Although we accept applications year-round, the deadline to apply is between January 1st-April 1st for current year exemptions. Applications received after the April 1st deadline will be applied to the following tax year.

Any tax returns with name changes, value disputes, additions, or deletions must be filed with the Tax Commissioner's Office between January 2 and April 1. New property returns should be submitted in person with a recorded copy of the Warranty Deed and Settlement Statement. Address changes should also be made during this period.

- The address on the Driver's License must match the situs address of the property.
- If ownership does not reflect the applicants name in our system, we will require a copy of the recorded deed.
- The owner must have all vehicles registered in Clayton County OR show voter's registration. If the owner does not own a vehicle or is not registered to vote, they may bring in a current utility bill (recent 30 days). The bill must reflect the owners name and current situs address.
- Any supporting documents such as veteran or social security disability letters that reflect the specifics of a disability is a violation of your HIPPA rights and will NOT be accepted.
- If the owner is married but separated, they will need to provide a letter from the spouse's county proving that the spouse's property does not carry a current Homestead Exemption. In the State of Georgia, a married couple is recognized as one unit. Therefore, only one individual shall be granted an exemption.
- Homeowners can only receive an exemption on one house and five acres.

H1-Regular Homestead – $10,000 (No Age Requirement)

Must live in and occupy the home as your primary residence.

Documents: Updated Driver's License, Vehicle Registration, Voter's Registration or Current Utility bill (recent 30 days).

H3T-Senior Exemption (School Exemption)

Must be 65 years of age on January 1st of the year filing.
Documents: Updated Driver's License (must be age 65 at time of application), Vehicle Registration, Voter's Registration or Current Utility bill (recent 30 days).

H3D-Disability Exemption and School Exemption (No Age Requirement)

Must be 100% permanently disabled from work.
Total gross income from Social Security ONLY, for all persons residing in the home, for the preceding year cannot exceed $30,000.
Documents:
-two original letters from two doctors licensed in the State of Georgia stating the homeowner is 100% disabled on the doctor's letterhead.
-Previous year Social Security Form SSA-1099 that reflects benefits paid to you during the tax year.

H4T-Double Homestead – $14,000 and School Exemption

Must be 65 years of age by January 1st of the year filing. If the homeowner is currently working, taxable Income cannot exceed $10,000 for the year.
Documents:
- Updated Driver's License (must be age 65 at time of application), Vehicle Registration, Voter's Registration or Current Utility bill (recent 30 days).
- Must bring proof of income from the previous year (Does apply to County and School Bonds).

Veterans Exemption – $126,526(*For tax your 2026)

Veterans that are 100% disabled are awarded a deduction from the Veteran Affairs that is deducted from the assessed value. The current year Veteran Cap amount is $126,526. All eligible veteran's disabilities must be service connected.

H5-Veteran Exemptions= this exemption code is applied to veterans under the age of 65.

H6T- Senior Veteran Exemptions= this exemption code is applied to veterans that are aged 65 or older (includes school exemption).

Five ways to be eligible:

Letter from VA stating the wartime veteran was discharged under honorable conditions, adjudicated as totally and permanently disabled, and entitled to receive 100% service-connected benefits.
Letter from VA stating loss or loss of use of both lower extremities precluding locomotion.
Blindness in both eyes with light perception only and loss of one lower extremity.
Loss of one lower extremity and one upper extremity affecting balance or propulsion.
Veteran eligible for housing assistance under Section 801 of the U.S. Code.

Un-remarried Surviving Spouse

All Veteran Exemptions extend to an un-remarried surviving spouse or minor children upon the veteran’s death, provided they continue to occupy the home as their primary residence. This exemption provides eligible immediate family members with an exemption from all ad valorem property taxes.

Eligibility:

H7 – The surviving spouse of a member of the armed forces of the U.S., which member has been killed in any war or armed conflict in which the armed forces of the U.S. were engaged.

H8 – Widowed and un-remarried spouses of a police officer or firefighter killed in the line of duty.

Documents:

- An official letter or documentation from the law enforcement agency verifying that the officer was killed or died from injuries sustained in the line of duty.
- A copy of the spouse's death certificate
- Marriage License

Need To Know

Homestead Exemption Removal Deadline, Penalties, or Overpayment

GA Code § 48-5-51.1 (2025)

(a) For taxable years beginning on or after January 1, 2026, in the event that a person fails to report his or her ineligibility for any homestead exemption that is listed on the annual notice of current assessment for the property by the final date to file an appeal of such notice, the property shall be appropriately billed for all taxes and interest due and a penalty shall be imposed in an amount equal to 50 percent of the amount by which the taxes were to be reduced from exemptions and credits for which the taxpayer was ineligible.

(b) Each taxpayer shall be notified in writing at the taxpayer’s last known address as it appears on the latest records of the tax commissioner or tax collector of the reasons for the denial or removal of a homestead exemption pursuant to this Code section. Any such taxpayer shall be entitled to appeal the removal of the homestead exemption and the application of penalties in the same manner provided in Code Section 48-5-311.

(c) The local tax receiver or tax commissioner shall collect and remit any tax, penalty, or interest due under this Code section in the same manner as other taxes.

APPLY FOR YOUR HOMESTEAD ONLINE!

Now accepting Homestead Exemption Applications for 2026!

Seniors are eligible for exemptions if you are age 65 or older on January 1st of any given year.

Homestead Exemption Deadline is April 1st every year.

All Homestead Exemptions submitted after the deadline will be valid for the following year.

Apply Online for Homestead Exemption