All Forms required can be found on Forms Link at Left

Homestead Exemptions

Several types of homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia Homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his/her legal residence on January 1st of that year. (some exceptions to this rule apply and your tax commissioner can explain them to you) Exemptions

To receive the benefit of the homestead exemption the taxpayer must file an initial application. In Wayne County the application is filed with the Tax Assessor. The period for filing homestead exemption applications is January 1-April 1, However this exemption can be filed all year long. Only applications filed by April 1st of each year will qualify for that year. Applications filed after April 1st will qualify for the following year.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of ownership or the taxpayer seeks to qualify for a different kind of exemption.

Under authority of the State Constitution several different types of homestead exemptions are provided. In addition, local governments are authorized to provide for increasing exemption amounts. The tax commissioner in your county can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

The Local County Exemptions supercede the state exemption amount when the local exemption is greater than the state exemption.

Wayne County has such exemptions: $5000 Assessed Value for County and School.

School Tax for Elderly 65 and over. If you are a qualified homestead applicant and are 65 years of age or older, you are exempt from all school tax on homesteaded property.

Surviving Spouse Homestead Exemption – A non-remarried surviving spouse may continue to receive the homestead exemption at the base value established for the deceased spouse, upon application and qualification.

The Disabled Veterans Homestead Exemption is available to certain disabled veterans in an amount up to $50,000 deducted from the 40% assessed value of the homestead property. This exemption applies to all ad valorem tax levies: however, it is restricted to certain types of very serious disabilities and proof of disability, either from the Veterans Administration or from a private physician.

A similar exemption in the same amount is now available to the Non-remarried Surviving Spouse of a Member of the Armed Forces of the United States who was killed in any war or armed conflict engaged in by the United States. The surviving spouse must furnish appropriate documentation that spousal benefits are received as a result of the death of the armed forces member.

Peace Officer or Firefighter Homestead Exemption is available for the surviving spouse, which provides an exemption for the full value of the homestead with respect to all ad valorem taxes for the unmarried surviving spouse of a peace officer or firefighter who was killed in the line of duty.

Rehabilitated and Landmark Historic Property, property that qualifies for listing on the Georgia or National Register for Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The real property receiving preferential assessment may not be changed for a period of nine years from the date the exemption was granted by the Board of Tax Assessors. Property under this special program must be certified by the Department of Natural Resources as rehabilitated historic property or landmark historic property.

Tax Exemption for Farm Equipment is expanded to include tax exemption for agricultural products and equipment to include certain additional farm equipment held under a lease purchase agreement.

The Homeowners Tax Relief Grant, authorized by the Governor and the General Assembly provides a tax relief credit in an amount up to $8,000 in assessed value for all homeowners who are receiving one for the normal homestead exemption. This relief is shown on the property tax bill for State, County, School and City purposes as a credit against taxes that otherwise would have been due. With respect to all of the homestead exemptions, the Board of Tax Assessors makes the final determination as to eligibility; however , if the application is denied the taxpayer must be notified and an appeal procedure then is available for the taxpayer. Homeowner Tax Relief Credit, beginning 2009 Legislation passed a bill which modefies this exemption. The revenues must exceed a certain amount before a exemption will be granted. This amount could vary from year to year.

Preferential Assessments

Each of these specialized or preferential programs requires the property owners to covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs All require $20 filing fee with forms available at left - click on Forms.

Conservation Use which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value. Conservation Use Assessment. If the covenant is breached, a penalty of twice the amount of taxes saved from the inception of the covenant until the breach, will be inforced.

Preferential Assessment Programs are available for owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

Georgia Forest Land Protection Act of 2008 (O.C.G.A. § 48-5-7.7) provides for an ad valorem tax exemption for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products and excludes the entire value of any improvements located on the property. For specific and definite qualifications and features of this Act, reference the O.C.G.A. § 48-5-7.7 and Department Rules and Regulations in Chapter 560-11-11. The highlights for this Act follow.
• Primary use of property is Forest land.
• 15-year covenant agreement.
• More than 200 acres when owned by an individual(s) or any entity registered to do business in Georgia.
• Property that qualifies for this Act and is already receiving preferential or current use assessment can be changed one time to a forest land conservation use covenant without penalty.
• For years beginning January 1, 2009, all applications shall be filed on or before June 1, 2009.
• For years beginning on or after January 1, 2010, all applications shall be filed on or before the last day for filing ad valorem tax returns.
• An application for Forest land conservation use assessment may be filed in conjunction with or in lieu of an appeal of the reassessment.
• The Application must be recorded in real property index.
• The Covenant must also be recorded in real property index.