Exemptions

Homestead Exemptions

A homestead exemption is a reduction in homeowners’ property taxes. The amount of the exemption for each homestead exemption is deducted from the assessed value. (40% of fair market value) To qualify, the homeowner must apply for this exemption on or before April 1st. Once granted, this exemption is automatically renewed each year as long as they continually occupy the home under the same ownership. The home must be your legal residence for all purposes including the registration of your vehicles and the filing of your Federal and Georgia income tax return. You cannot file for homestead exemption on rental property, vacant land or on more than one property. In addition to basic homestead exemption there are additional exemptions for residents age 62 and older and/or disabled and disabled veterans. You must apply for these exemptions in person. For additional information and requirements, please contact (404) 612-6440 (press #4)

Documents required for each exemption are listed below.

The following exemptions are available:

1. BASIC EXEMPTION FULTON COUNTY/ CITY OF ATLANTA $30,000
To be eligible for this exemption, you must meet the following requirements:
• Must be a legal resident in the City of Atlanta.
• Must own and occupy your home as of January 1.
• Applies to Fulton Operating, Atlanta General, Atlanta School Atlanta parks, in the amount of $30,000.

2. $10,000 STATEWIDE SCHOOL TAX EXEMPTION
To be eligible for this exemption you must meet the following requirements:
• Must be age 62 on or before January 1.
• Your Georgia taxable net income for the preceding taxable year cannot exceed $10,000. (Georgia Taxable Income as Defined by OCGA)
• Applies to City school Bonds in the amount of $10,000 for residents within the City limits of Atlanta.
• Applies to Fulton Operating, and Fulton school Bond in the amount of $10,000 for residents of Fulton County.

3. CITY OF ATLANTA $40,000 EXEMPTION
This exemption is granted on all City of Atlanta ad valorem taxes for municipal purposes. To be eligible for this exemption, you must meet the following requirements:
• Must be a legal resident of the City of Atlanta.
• Must be age 65 on or before January 1.
• Your Georgia taxable net income for the preceding taxable year cannot exceed $40,000
• Applies to Atlanta Operating and Atlanta Parks in the amount of $40,000.

4. CITY OF ATLANTA SCHOOL $25,000 EXEMPTION
To be eligible for this exemption you must meet the following requirements:
• Must be legal resident of the City of Atlanta
• Must be age 65 or disabled on or before January 1.
• Your Georgia taxable income for the preceding taxable year cannot exceed $25,000.
• Applies to Atlanta School Bond and Atlanta School in the amount of $25,000.

5. $4,000 FULTON COUNTY TAX EXEMPTION
To be eligible for this exemption, you must meet the following requirements:
• Must be age 65 on or before January 1.
• Your Georgia taxable net income for the preceding taxable year cannot exceed $10,000.
• Applies to all Fulton ad valorem levies in the amount of $4,000.

6. FREEZE FOR SENIOR CITIZENS
To be eligible for this exemption, you must meet the following requirements:
• Must be a legal resident age 65 or older on or before January 1.
• The applicant’s and spouse’s combined Federal Adjusted Gross Income for the preceding taxable year cannot exceed $39,000
• Applies to Atlanta Operating, Atlanta Bond and Atlanta parks, Fulton Operating and Fulton Bonds. This Tax Relief Program freezes the value of your residential property based on the previous year’s value. Your frozen value will remain the property’s value as long as the eligible senior occupies the residence.

7. FULTON COUNTY $10,000 EXEMPTION
To be eligible for this exemption, you must meet the following requirements:
• Must be age 65 or disabled on or before January 1.
• The applicant’s and spouse’s combined Income from lines 16b, 20b and
21, form 1040 of the Federal Income Tax Return for the preceding taxable year cannot exceed the maximum amount a husband and wife receive under Social Security. (Subject to adjustment by the Social Security Administration annually)
• Applies to Fulton Operating and special service districts for Fulton residents.
• Applies to Fulton Operating for City of Atlanta residents in the amount of $10,000. oIf disabled, a certificate (provided by the Fulton County Board of Assessors) must be signed by a physician, licensed to practice medicine in Georgia.

8. $54,000 FULTON COUNTY LOCAL SCHOOL TAX EXEMPTION
To be eligible for this exemption, you must meet the following requirements:
• Must be age 65 or disabled on or before January 1.
• The Federal Gross Income (from all sources) of the applicant, spouse and all other persons residing in the home for the preceding taxable year cannot exceed $30,000.
• Applies to Fulton School Operating.  This exemption does not apply to the City of Atlanta residents.

9. AGE 70 FULTON COUNTY FULL VALUE EXEMPTION
To be eligible for this exemption, you must meet the following requirements:
• Must be disabled or age 70 on or before January 1.
• The applicant’s and spouse’s combined Federal Adjusted Gross Income for the preceding taxable year cannot exceed the maximum amount a husband and wife receive under Social Security. (Subject to adjustment by the Social Security Administration annually)
• Applies to Fulton Operating, Fulton Bonds and special service district.
• This does not apply to Fulton Schools.

10. FULTON COUNTY EXEMPTIONS FOR RESIDENTS 65 YEARS OR OLDER
To be eligible for this exemption you must meet the following requirements:
• Must be age 65 or older on or before January 1.
• Georgia taxable income for the preceding taxable year cannot exceed 200% of the Federal Poverty Level as established by the U. S. Department of Health and Human Services, dependent on the # of persons in the household.
• Exemption shall be for a two-year period, as long as the person granted the Homestead Exemption occupies the residence.
o If disabled, a certificate (provided by the Fulton County Board of Assessors) must be signed by a physician, licensed to practice medicine in Georgia.
• Renewal applications shall be made in the same manner as the initial application period.
• Applies to Fulton property taxes.

11. STATE EXEMPTION
Homeowners age 65 or older may apply for an exemption from all state property taxes. The exemption is equal to the amount of state tax levy for the residence and up to 10 acres of land surrounding the residence. This exemption is in addition to any existing exemptions. No income information is required. (There is no longer a State property tax. The tax rate shown on the tax bill will be 0 [zero])

12. SURVIVING SPOUSE OF A PEACE OFFICER OR FIREFIGHTER
The un-remarried surviving spouse of a peace officer or firefighter killed in the line of duty may apply for an exemption from, Fulton, Fulton school, independent school, Municipal and Bond taxes. A death certificate and documentation must be provided as proof the firefighter or peace officer was killed in the line of duty. This exemption is in lieu of any existing exemption.

13. DISABLED VETERANS
Homeowners who are disabled veterans and have been approved and documented by the Veteran Administration as being totally permanently disabled are entitled to receive benefits for a 100% service connected disability. This exemption may be extended to the un-remarried widow or minor children of the veteran after his/her death. If you are approved, you will receive an exemption from all ad valorem taxation for, Fulton, Municipal and School purposes. The maximum amount that may be granted to a veteran is $72,000. (May be adjusted annually by the Veterans’ Administration)

14. VETERANS SURVIVING SPOUSE
To be eligible for this exemption, you must meet the following requirements: Must be un-remarried widow and a resident of Georgia. Your spouse was killed in a war or armed conflict or died as a result of a war or armed conflict under United States commander or otherwise. If you are approved, you will receive a Homestead Exemption from all ad valorem taxation for, Fulton, Municipal and School purposes. The maximum amount that may be granted to a veteran surviving spouse is $72,000. (May be adjusted annually by the Veterans’ Administration)

15. OTHER LOCAL EXEMPTIONS
Other tax relief programs may be available to citizens from the tax commissioner’s office such as tax deferrals for the elderly. Please contact the tax commissioner’s office to inquire about available programs at: www.fultoncountytaxes.org

QUALIFICATIONS FOR HOMESTEAD EXEMPTIONS

The deadline to qualify for the current year exemptions is April 1st.

Homestead applications are accepted year round, however to be eligible for the current year, you must have owned and occupied the property as of January 1st. Homestead exemption is not automatically granted. You must apply and qualify as an applicant for the exemption.

Fulton County offers special exemptions to citizens who are disabled or 62 years and older. Disabled taxpayers and or senior citizens may apply in person for these exemptions with the Board of Assessors. These special exemptions are based on income as well as age.

You will need the following items to apply for Homestead Exemption:

1.Georgia Driver’s License or valid GA identification
2.Social Security Number (Owner and Spouse)
3.Registration for all vehicles owned
4.Recorded Deed for new owners
5.Trust Document if the property is in a trust
6.Proof of Income (Senior and other Special Exemptions)
A copy of your previous year income tax
A copy of your Social Security Award Letter (if you do not file income tax)

You are not eligible if you or your spouse claims a homestead exemption in another city, county or state. If you are currently claiming homestead elsewhere, you must notify the appropriate authority to remove the exemption. Property owners found to be claiming homestead exemption on more than one property will be subject to penalties and interest on any taxes saved. A homestead exemption cannot be applied to rental units or property owned by a business.

You must be a permanent legal resident of Fulton County and the State of Georgia to claim homestead exemption. Georgia Law 48-5-444 states, “Each motor vehicle owned by a resident of this state shall be returned in the county where the owner claims a homestead exemption.”

Fulton County offers special exemptions to citizens who are disabled or 62 years and older. Disabled and / or senior citizens may apply for these exemptions with the Board of Assessor.

Homestead Application Instructions

For your convenience, Basic Homestead exemptions may be filed online. Once you have completed the form, save it on your computer by clicking ‘File’ on the menu bar, then ‘Save As’ and then type a name for the file. Email the form to homesteadstaff@fultoncountyga.gov.

Senior and all other special exemptions must be applied for in person at any of or office locations.

If you prefer to mail the application, it is suggested that you use CERTIFIED MAIL. Your return receipt will serve as proof of delivery. This office cannot be responsible for items lost in the mail or incorrectly postmarked. You will also need to enclose a copy of your valid Georgia identification or driver’s license as well as your Fulton County vehicle registration, with property address, for all vehicles registered to the applicant and/or spouse. If applicable, also include a copy of the registration for any company or business vehicles owned.

Follow the instructions below in order to properly complete the form.
1.Parcel Number – Fill in the parcel identification number. If you do not know this number, it can be found via the methods listed below.
A.By selecting the Property Search  Quick Link on our website www.fultonassessor.org. You can then search by Name or Property Address. (Searching by property address gives a quicker search result)
B.On your previous Annual Notice of Assessment (if applicable)
C.On your previous property tax bill (if applicable)
2.Property Address – Fill in the physical address of the property
3.Owners’ Name(s) – Fill in the name(s) of the property owner(s) as listed on your deed records
4.Owner’s Address – Fill in the property owner’s address
5.Home/Work Phone – Provide a daytime telephone number where you may be contacted
6.Social Security Number – Fill in the last 4 numbers of your social security number. If married, fill in the last 4 numbers of your spouse’s social security number.
7.Legal State of Residence – Fill in your state of residence.
A.Email a copy of your valid GA Identification or driver’s license and all vehicle registrations to homesteadstaff@fultoncountyga.gov
B.Are you claiming homestead on another property? – Select yes or no
8.Vehicles Registered in What County – List all tag numbers and counties where your vehicles are registered
9.Owner/Spouse Date of Birth – List the date of birth for the owner and spouse (if applicable) Use the format (MM-DD-YYYY)
10.Signature/Date – Type your signature and the current date in the spaces provide

Note: All applications and supporting documentation must be received by April 1st for the exemption to be granted for the current tax year

2018-Homestead-Application