Georgia Homestead Exemptions: The Standard $2,000 Plus Stackable Senior Add-Ons

Updated August 2026

Georgia's base homestead exemption is modest, $2,000 off your 40%-assessed value. The real money is in the senior add-on exemptions, which are income-tested and stack on top of the base exemption.

Every Georgia owner-occupant qualifies for the small standard exemption with no income test. Homeowners 62 and 65+ can add substantially larger income-tested exemptions on top, and many counties and cities layer their own local exemptions beyond what the state requires.

Georgia's Property Tax Relief Programs

Standard Homestead Exemption

What it does: $2,000 off the 40%-assessed value for county and school taxes.

Who qualifies: Any owner-occupant who owned/occupied as of January 1. No income test.

Deadline and form: April 1 (or through the end of your 45-day assessment appeal window under recent law) (Form LGS-Homestead). Citation: O.C.G.A. §§ 48-5-40, 48-5-44.

Senior School Tax Exemption (Age 62+)

What it does: Up to $10,000 off assessed value for school tax.

Who qualifies: Age 62+, prior-year net income at or below $10,000 (Social Security excluded up to $96,432 for 2025).

Deadline and form: April 1 (Form LGS-Homestead). Citation: O.C.G.A. § 48-5-52.

Senior Exemption (Age 65+) + Floating Inflation-Proof Exemption

What it does: An additional $4,000 off county ad valorem tax (65+), and a separate floating exemption that freezes value once it rises more than $10,000 above your base year for county tax.

Who qualifies: Age 65+ (or 62+ for the floating exemption), income-tested: $10,000 net income limit for the 65+ exemption, $30,000 combined household income for the floating exemption.

Deadline and form: April 1 (Form LGS-Homestead). Citation: O.C.G.A. §§ 48-5-47, 48-5-47.1.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

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How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

Many Georgia counties and cities add their own local homestead exemptions beyond these state-mandated minimums, so check with your specific county tax commissioner rather than assuming the state figures are the whole picture.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

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