Exemptions

Homestead Exemptions

A homestead exemption is a legal provision that helps to reduce the amount of property taxes on owner-occupied homes.  Applications must be submitted on or before April 1st.  Applications received after April 1st will be applied to the following 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 as long as the homeowner continually occupies the property under the same ownership.  (One exception is the Fulton County Low Income exemption which the law requires to be renewed every two years) 

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.

You will need the following items when applying 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 and Affidavit  if the property is in a trust
  6. Proof of Income (Senior and other Special Exemptions)
  7. Copies of your previous year Federal and State income tax returns
  8. A copy of your Social Security Award Letter (if you do not file income tax)

 

Click here to read about new exemptions available in 2019.

 

File Homestead Exemption

 

 

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 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.  If 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 AGE 65 LOW INCOME EXEMPTION
To be eligible for this exemption you must meet the following requirements:
• Must be age 65 or older on or before January 1.
• Federal adjusted gross income (of all residents of the household) 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.
• 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 by calling 404-613-6100.

16. AGE 65 FULTON COUNTY $50,000 EXEMPTION
To be eligible for this exemption you must be age 65 or older as of January 1.

Note:  This exemption if effective as of January 1, 2019.  The exemption will be automatically applied for residents who already have another 65  and over exemption.  If you do not have an age 65 exemption, you must apply online, in person or by mail by April 1st. 

manual homestead filing

If you prefer to apply for homestead exemption manually, 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 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.  If you apply for special exemptions which have income requirements, you will need to send copies of your prior year Federal and State income tax returns and social security award letter.

2020 Homestead Application