Georgia Homestead Exemption Amount & Savings

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Georgia property tax guide • Homestead exemption amount and savings • Reviewed September 12, 2026

Georgia Homestead Exemption Amount & Savings: How Much Is the Homestead Exemption in Georgia?

The basic statewide Georgia homestead exemption is $2,000 off the 40% assessed value of a qualifying primary residence.

That does not mean every Georgia homeowner saves the same amount.

Your real savings depend on your county, city, school district, local exemptions, senior status, veteran status, millage rates and whether a 2026 relief credit appears on your bill.

Check State Exemptions How to Apply Find County Rules
Simple answer:

Georgia’s state minimum is small, but many local exemptions are much larger. Always check your county tax commissioner or county board of tax assessors before estimating savings.

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Fast answer

How Much Is the Homestead Exemption in Georgia?

State standard exemption $2,000

Deducted from the 40% assessed value of the homestead.

Tax value basis 40% assessed value

Georgia generally taxes real property from 40% of fair market value.

Example at 30 mills About $60

$2,000 × 30 mills ÷ 1,000 = $60 estimated savings.

Local exemption impact Often much larger

Counties, cities and school districts may provide higher local benefits.

2026 relief grant $18,000

Separate one-time assessed-value reduction for eligible homesteads.

Disabled veteran 2026 $126,526

Indexed exemption amount for qualifying disabled veteran and certain survivor claims.

Do not stop at the $2,000 number.

The $2,000 statewide exemption is only the baseline. Local exemptions can change the answer dramatically in counties such as Fulton, Cobb, DeKalb, Gwinnett, Cherokee and many others.

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Who handles what

Georgia Homestead Offices, Roles, Phone Numbers and Address

Your County Tax Commissioner

Best for: homestead filing in many counties, tax bills, payments, due dates, refunds and tax statements.

Some counties delegate homestead intake to the county board of tax assessors instead.

Always verify the filing office for your county before submitting a form.

Find County Tax Official

Your County Board of Tax Assessors

Best for: fair market value, 40% assessed value, assessment notices, appraisal records and value appeals.

In some counties, the assessor’s office also receives homestead applications.

Use the assessment notice for appeal dates and value-dispute instructions.

Find County Assessor

Georgia Department of Revenue

Best for: statewide homestead guidance, forms, property-tax rules, millage data and local government oversight.

Address: 2595 Century Parkway NE, Atlanta, GA 30345-3173

Main phone: 404-417-2100

Local Government Services: 404-724-7000

Open DOR Headquarters
Important office rule:

The state explains the law, but your county applies the exemption to your parcel. Do not mail a county homestead application to the Georgia Department of Revenue unless the official form specifically tells you to.

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Tax math

Georgia Homestead Exemption Savings Formula

Georgia property tax usually starts with fair market value.

The assessed value is generally 40% of that fair market value.

Exemptions reduce assessed value before the millage rate is applied.

Fair market valueExample: $400,000
40% assessed valueExample: $160,000
Less exemptionState standard: $2,000
Apply millageNet value × mills ÷ 1,000

Simple statewide example

$400,000 fair market value × 40% = $160,000 assessed value.

$160,000 − $2,000 standard homestead = $158,000 taxable assessed value for the covered portion.

$2,000 × 30 mills ÷ 1,000 = about $60 savings from the standard exemption.

Open simple Georgia savings calculator

Assessed value: $160,000.00

State standard exemption: $2,000.00

Standard exemption savings: $60.00

2026 relief grant estimate: $540.00

Estimated combined savings: $600.00

This calculator is educational only. It does not include county local exemptions, school-specific exemptions, city exemptions, bond exclusions, special districts, assessment freezes or non-ad valorem charges.
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Exemption types

Georgia Homestead Exemption Amounts by Category

Standard homestead: $2,000 off the 40% assessed value for qualifying Georgia owner-occupied legal residences.

Age 65 county exemption: $4,000 from qualifying county ad valorem taxes when age and prior-year income rules are met.

Age 62 school exemption: up to $10,000 of assessed value for certain educational taxes when age and prior-year income rules are met.

Age 62 inflation-proof county exemption: a floating county exemption for qualifying applicants with household-income limits and qualifying value increases.

Disabled veteran exemption: the indexed 2026 amount is $126,526 for qualifying disabled veterans and certain surviving spouses or minor children.

Surviving spouse of service member: an indexed exemption may apply when a service member was killed in or died as a result of war or armed conflict.

Surviving spouse of peace officer or firefighter: Georgia provides a full-value homestead exemption for qualifying unremarried surviving spouses.

Local homestead exemptions: counties, cities and school districts may offer larger exemptions or value-freeze benefits by local law.

Official Georgia DOR homestead exemption list

Use this page to verify statewide exemption categories, local-exemption warnings and senior/veteran benefit descriptions.

Open Georgia DOR Homestead Exemptions
After opening: read the Standard Homestead, Age 65, Age 62, Floating Inflation-Proof, Disabled Veteran and Surviving Spouse sections. Then check your county because local exemptions can be more beneficial.
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2026-only relief

2026 Georgia Property Tax Relief Grant: Separate $18,000 Reduction

The 2026 Property Tax Relief Grant is not the same as the ordinary homestead exemption.

Georgia DOR describes it as a one-time reduction of $18,000 in assessed value for qualified homesteads.

It appears as tax-bill relief. It is not a paper check or direct deposit to the homeowner.

2026 grant amount $18,000 assessed value

Used to reduce taxes for eligible qualified homesteads.

Not permanent Separate from homestead

Do not add it to the $2,000 standard exemption as a permanent benefit.

Grant filing condition April 1 warning

DOR states the grant applies to homesteads filed before the April 1 deadline.

Georgia 2026 Property Tax Relief Grant

Use this official page to confirm how the 2026 credit is calculated and shown on property tax bills.

Open 2026 Property Tax Relief Grant
After opening: read the homeowner FAQ, confirm the $18,000 assessed-value reduction, check excluded millage categories and verify whether your county tax bill shows the grant.
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Value protection

Georgia Floating Homestead and Local Value-Freeze Rules

Georgia has both statewide and local value-protection rules.

These rules can limit how much assessed value rises, but they do not guarantee a frozen tax bill.

2026 index bulletin 2.7%

DOR published this rate for the 2026 digest year for the HB 581 floating framework.

Local freeze programs County-specific

Some counties already have local base-year or floating exemptions.

Tax bill warning Not a full freeze

Millage, bonds, city taxes, school rules and improvements can still change taxes.

2026 annual inflationary index bulletin

Use this official bulletin to confirm the 2026 inflation index used for the floating homestead framework.

Open 2026 Inflation Index Bulletin
After opening: confirm the digest year, read the 2.7% summary and ask your county whether a statewide or local base-year exemption appears on your parcel.

Overview of floating homestead exemption

Use this DOR bulletin to understand how the annual index and base-year value concept work.

Open Floating Homestead Overview
After opening: read the base-year explanation, then compare it with your county’s local exemption or opt-out information before assuming the benefit applies.
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Filing steps

How to Apply for a Georgia Homestead Exemption

  1. Confirm January 1 ownership.

    You generally must own the home on January 1 of the tax year.

  2. Confirm legal residence and occupancy.

    The home must be your legal residence and you must occupy it.

  3. Remove other homestead claims.

    You cannot claim homestead on another property in Georgia or another state.

  4. Find the county filing office.

    Some counties use the Tax Commissioner. Others use the Board of Tax Assessors.

  5. Choose the correct exemption category.

    Apply for basic homestead and any senior, veteran, disability or survivor benefit that fits your facts.

  6. Submit before the deadline.

    April 1 is the safest regular deadline. Current-year filing may also be tied to the 45-day assessment-notice appeal window.

  7. Save proof.

    Keep confirmation, mail receipt, uploaded documents and any county message.

Georgia.gov application guide

This state guide explains eligibility, documents and the basic filing path.

Open Georgia.gov Homestead Guide
After opening: review the eligibility bullets, gather the documents listed, then use the county-official link to find where your county accepts applications.

Georgia statewide homestead application form

This is the state LGS-Homestead application, but many counties use their own online forms.

Open LGS-Homestead Form
After opening: review the applicant, spouse, property, title, income and affidavit sections. Before mailing anything, confirm whether your county requires a local form or online filing portal.
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Prepare documents

Documents You May Need for Georgia Homestead Filing

Property address and parcel ID: find these from the county property search, deed, tax bill or assessment notice.

Georgia driver’s license or ID: many counties ask for proof of residency at the homestead address.

Vehicle registration: Georgia.gov lists vehicle registration as a common residency document.

Recorded deed: useful for new owners when county records have not updated.

Trust document and affidavit: needed when the property is held in a trust.

Senior income documents: needed when applying for age-based income-limited exemptions.

VA or disability proof: needed for disabled veteran or disability-based exemptions.

Surviving spouse documents: death certificate, service-related proof or line-of-duty documentation may be needed.

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Local differences

Why Georgia Homestead Savings Vary by County

The state sets minimum exemption categories.

Local governments can provide larger exemptions, senior benefits, school-tax exemptions or base-year value freezes.

That is why one homeowner may save about $60 from the statewide standard exemption while another saves hundreds or thousands under local rules.

County taxes: county M&O exemptions may differ from school exemptions.

School taxes: independent school districts and county school systems may use different local exemptions.

City taxes: cities may have separate homestead rules or no local city exemption.

Bond taxes: some exemptions do not apply to taxes used to pay bonded debt.

Special districts: fire, CID, TAD or special-service district treatment may vary.

Local freeze: a freeze may protect assessed value but not the full tax bill.

Georgia county property tax facts

Use this DOR tool to locate the right county officials, local filing procedures and county-specific tax information.

Open County Property Tax Facts
After opening: choose your county, open its tax facts page, check whether applications go to the Tax Commissioner or Board of Tax Assessors, then look for local exemption amounts and deadlines.
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Not the same as filing

Homestead Exemption, Assessment Notice and Appeal Window

A homestead application reduces taxable value when you qualify.

A property assessment appeal challenges value, taxability, uniformity or another appealable issue.

Georgia’s current guidance says taxpayers may apply for homestead beyond the historic April 1 deadline up to the end of the 45-day assessment-notice appeal window.

Homestead issue Missing or denied exemption

Contact the county official that receives homestead applications.

Value issue Assessment appeal

Use the notice date and file with the county Board of Tax Assessors.

Ineligibility issue Report quickly

For 2026 and later, failure to report ineligibility can create taxes, interest and penalties.

Georgia real property forms and appeal form

Use this page for the homestead application, real property return and PT-311A appeal form.

Open Georgia Property Tax Forms
After opening: download the homestead application only if your county accepts it. Use PT-311A if you need to appeal a property assessment by the notice deadline.
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State office map

Georgia Department of Revenue Headquarters Map

Georgia DOR provides statewide guidance, but county officials handle most property-specific homestead questions.

Use the headquarters contact for general state direction, not as a substitute for your county filing office.

DOR headquarters: 2595 Century Parkway NE, Atlanta, GA 30345-3173.

DOR main phone: 404-417-2100.

Local Government Services: 404-724-7000 for local-government property-tax administration questions.

Georgia Call Center: 1-800-GEORGIA for general state-agency direction.

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Avoid mistakes

Common Georgia Homestead Exemption Mistakes

Only using the $2,000 amount: local exemptions may be much larger than the statewide standard.

Confusing exemption with credit: the 2026 $18,000 relief grant is separate from permanent homestead exemptions.

Using the wrong office: some counties file with the Tax Commissioner, while others use the Board of Tax Assessors.

Missing senior rules: age-based exemptions often have income tests and may require separate application.

Assuming taxes freeze: a value freeze or floating exemption does not freeze every tax line.

Ignoring city taxes: municipal taxes and independent school taxes may follow different rules.

Late filing without checking the notice: the 45-day assessment-notice window may matter for current-year filing.

Not reporting ineligibility: moving, renting, claiming another homestead or losing eligibility can create repayment and penalties.

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Decision path

What Should You Do Next?

I only need the amount: start with $2,000 off assessed value, then check your county for local additions.

I want a savings estimate: multiply the exemption amount by your millage rate and divide by 1,000.

I bought a home this year: confirm January 1 ownership and ask your county whether current-year filing is available.

I missed April 1: check your Annual Notice of Assessment and the 45-day appeal deadline.

I am 62 or 65: check senior exemption income rules and local senior benefits.

I am a disabled veteran or surviving spouse: ask your county which documents prove the indexed exemption category.

My tax bill looks wrong: verify exemption status with the county filing office before contacting the tax bill office.

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Important notice

Independent Information, Tax Caution and Property-Records Notice

This page is independent informational content for Georgia homeowners.

It is not the official website of the Georgia Department of Revenue, Georgia.gov, any county tax commissioner, county board of tax assessors, city, school district or local government.

It is not legal advice, tax advice, an official tax bill, an assessment notice, an exemption approval or an appeal decision.

Verify current forms, exemption amounts, deadlines, income limits, millage rates and local filing procedures with the responsible county or state office before acting.

Property records should be used only for property-tax, appraisal, ownership-reference and public-record purposes.

Do not use property-record information for employment screening, tenant screening, credit eligibility, insurance underwriting or any FCRA-regulated purpose.

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FAQs

Georgia Homestead Exemption Amount and Savings FAQs

How much is the standard homestead exemption in Georgia?

The standard statewide Georgia homestead exemption is $2,000 deducted from the 40% assessed value of a qualifying homestead.

How much money does the $2,000 Georgia homestead exemption save?

Savings equal the exempt assessed value multiplied by the applicable millage rate and divided by 1,000. At 30 mills, a $2,000 exemption saves about $60.

Why do some Georgia homeowners save much more than $60?

Many counties, cities and school districts provide local exemptions, senior benefits, school-tax exemptions or valuation freezes that can be much larger than the state minimum.

What is the 2026 Georgia Property Tax Relief Grant?

It is a separate one-time tax-bill relief program that reduces assessed value by $18,000 for eligible qualified homesteads. It is not a cash payment.

Does the 2026 $18,000 relief grant replace homestead exemption?

No. The 2026 relief grant is separate from the regular Georgia homestead exemption and should not be treated as a permanent local exemption.

When is the Georgia homestead exemption deadline?

April 1 is the regular statewide deadline for current-year filing, but current guidance also allows filing during the 45-day assessment-notice appeal window in many cases.

Where do I file a Georgia homestead exemption?

File with your county tax commissioner or, in some counties, the county board of tax assessors. Check your county property tax facts page before submitting.

How much is the Georgia disabled veteran homestead exemption in 2026?

The indexed 2026 disabled veteran homestead exemption amount is $126,526 for qualifying disabled veterans and certain eligible surviving spouses or minor children.

Does Georgia have senior homestead exemptions?

Yes. Georgia has state senior categories for age 65 and age 62 applicants with income rules, and many local governments offer additional senior exemptions.

Does a Georgia homestead exemption freeze my tax bill?

No. Some value-freeze or floating exemptions can limit assessed value increases, but millage rates, bonds, school taxes, city taxes and special districts can still change the bill.

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Official resources

Official Georgia Homestead Exemption Sources

Georgia DOR Property Tax Homestead Exemptions After opening: review statewide standard, senior, age-62, veteran, survivor and local exemption guidance. Georgia.gov Apply for a Homestead Exemption After opening: check eligibility, documents and the county-filing instruction before applying. LGS-Homestead Application Form After opening: review the statewide form, then confirm whether your county uses this form or a local portal. 2026 Property Tax Relief Grant After opening: verify the $18,000 assessed-value reduction and the grant-specific eligibility rules. County Property Tax Facts After opening: choose your county and confirm the correct filing office, local exemptions and tax procedures. Georgia Real and Personal Property Forms After opening: download homestead, real-property return or appeal forms only after confirming your county accepts them. Georgia Property Tax FAQ After opening: review the state tax formula, county official roles and appeal timing. Georgia Property Tax Millage Rates After opening: use the current county millage documents to estimate savings from exemption amounts. 2026 Annual Inflationary Index Bulletin After opening: confirm the 2026 2.7% index and ask your county how the floating framework applies locally. Georgia Department of Revenue Headquarters After opening: use the address and contact information for state-level direction, not county parcel-specific approval.

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