Homestead Exemption

Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value).

To receive the benefit of the homestead exemption, you must file an initial application. In Decatur County the application is filed with the Board of Tax Assessors (Tax Assessor's Office). With respect to all of the homestead exemptions, the Board of Tax Assessors makes the final determination as to eligibility. If the application is denied you must be notified and an appeal procedure then is available for you, the taxpayer.

For all homestead exemptions the property must be owned and resided in on January 1 of the year that the homestead is first claimed. Georgia law allows for the year-round filing of homestead applications. The application must be received by April 1 of the year for which you first claim the exemption. Homestead applications received after that date will be applied to the next tax year.

Once granted, the homestead exemption is automatically renewed each year. You do not have to apply again unless there is a change of residence, ownership, or you seek to qualify for a different kind of exemption.

Property owners must not be receiving a homestead exemption on any other property, including properties in other Georgia counties or in other states. It is unlawful to do so.

Under authority of the State Constitution several different types of homestead exemptions are provided. These are called State Exemptions. In addition, local governments are authorized to provide for increased exemption amounts. These are called Local County Exemptions. Decatur County has such local county exemptions. The Local County Exemptions supersede the State Exemptions when the Local Exemption amount is greater than the State Exemption amount.