Georgia Homestead Exemption (2026)
Georgia’s standard homestead exemption takes $2,000 off the 40% assessed value of your primary residence for county and school taxes, and you must apply with your county tax commissioner or board of assessors by April 1 for the year, having owned and occupied the home on January 1. It renews automatically. Counties and cities layer larger local exemptions on top, seniors get an additional $4,000 state exemption at 65 (income-limited) and often a school-tax exemption locally, 100% disabled veterans get the greater of $32,500 or the federal maximum, and since 2025 the statewide floating homestead (HB 581) caps your assessed value growth at inflation unless your county, city or school district opted out.
Every Georgia homestead exemption, at a glance
| Exemption | What it does | Who |
|---|---|---|
| Standard state homestead | $2,000 off the 40% assessed value for county and school levies (about $50 to $70 a year at typical millage); local homestead amounts in many counties are far larger | Owner-occupants as of January 1 who apply by April 1 |
| Floating homestead (HB 581, 2025+) | Caps the annual growth of your homestead's assessed value at the inflation rate, so reassessments cannot outrun CPI; applies to county, city and school levies that did not opt out by March 1, 2025 | Homesteaded owners in participating jurisdictions; check your county |
| Senior, state | Additional $4,000 at age 65, subject to an income limit | Age 65+, income-qualified |
| Senior, local | Many counties exempt part or all of the school tax at 62 or 65, often income-limited; amounts vary widely (metro Atlanta counties are among the most generous) | By county; apply with the same office |
| Disabled veteran | The greater of $32,500 or the federal maximum ($121,812 for 2025) off assessed value, all levies; unremarried surviving spouse keeps it | 100% service-connected disability, with VA letter |
| Surviving spouse of service member or first responder killed in the line of duty | Full exemption of the homestead from all ad valorem taxes | With documentation |
How to file
| Step | Detail |
|---|---|
| 1. Own and occupy by January 1 | The home must be your legal primary residence on January 1 of the year you claim; a purchase in February qualifies the following year |
| 2. Apply by April 1 | With the county tax commissioner or board of tax assessors, online in most metro counties; bring your Georgia driver's license at the property address and, for senior or veteran exemptions, age, income or VA documentation |
| 3. It renews | You do not reapply unless you move, refinance into a different ownership structure, or the county requests re-verification |
| 4. Check the floating homestead | Ask whether the county, city and school district participate in HB 581; if one opted out, your assessment for that levy can rise with the market |
What it looks like on a bill
Georgia taxes 40% of fair market value. On a $400,000 home the assessed value is $160,000; the standard exemption reduces the county and school base to $158,000, and a county with a $10,000 local exemption takes its own levy to $150,000. At a combined 30 mills that is a bill near $4,740 before local exemptions and closer to $4,500 after, before any senior or veteran relief. County-by-county millage and worked examples are here.
Questions people ask
How much does the Georgia homestead exemption save?
When is the Georgia homestead exemption deadline?
What is Georgia's floating homestead exemption?
Do seniors pay school tax in Georgia?
Can I have a homestead exemption in Georgia and Florida?
How does Georgia property tax compare with Florida's?
Read next
- Georgia property tax by county: rates and examples
- First-time home buyer guide for Georgia
- Georgia Dream down payment assistance
- Best places to live in Georgia, ranked
- Homes for sale in Georgia by city and county
Momentum Realty LLC is a licensed Georgia real estate brokerage, not a tax advisor, law firm or taxing authority. Statutory references and figures are as of 2026-09-07; your county tax collector, tax commissioner or property appraiser is the authority for your parcel. General information, not tax or legal advice; figures are not guaranteed and change with each budget cycle. Equal Housing Opportunity.