A homestead exemption is a legal provision that helps to reduce the amount of property taxes on owner-occupied homes. The home must be your primary residence. Applications can be filed year round, but must be submitted on or before April 1st in order to apply for the current tax year. Applications received after April 1st will be applied to the following tax year.
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 returns. 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.” You are not eligible if you or your spouse claim 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. Homestead exemptions are not granted on rental property, vacant land or on more than one property (in this state or any other state).
Once granted, exemptions are automatically renewed each year. (One exception is the Fulton County Low Income exemption which the law requires to be renewed every two years) The renewal continues as long as the homeowner continually occupies the property under the same ownership. If the deed is changed, the exemption will be removed and the property owner will need to re-file.
In addition to basic homestead exemption, there are additional exemptions available for Fulton County residents.
Please review the Homestead Exemptions Guide to determine the exemptions for which you may quality. After reviewing the exemptions, click the FILE HOMESTEAD EXEMPTION link below to access our SmartFile system to file quickly and securely online.
- If your property is a result of a split from another parcel or if you are in a newly developed subdivision, you will need to file your homestead application manually if your parcel number has not been assigned.
- If you want homestead exemption removed from your property, complete a Homestead Removal Form which can be accessed on the Forms and Documents page under Quick Links.
- If you are applying for the disabled exemption, a certificate (provided by the Fulton County Board of Assessors) must be signed by a physician licensed to practice medicine in Georgia. Click here to access the form or it can be found under Forms and Documents on the home page.
You will need the following items when applying for homestead exemption:
- Georgia Driver’s License or valid GA identification
- Social Security Number (Owner and Spouse)
- Registration for all vehicles owned
- Recorded Deed for new owners (If our records have not been updated to reflect your name)
- Trust Document and Affidavit if the property is in a trust (Click here to access the affidavit or it can be found under Forms and Documents on the home page)
- Proof of Income (Senior and other Special Exemptions)
- Previous year Federal and State income tax returns (For exemptions with income requirements)
- Social Security Award Letter if you do not file income tax (For exemptions with income requirements)