To receive the benefit of the homestead exemption, the taxpayer must file an application. The application is filed with the Tax Assessor. Homestead exemptions may be filed for any time during the year. However, exemptions must be filed for by April 1 to apply to the current year. You must still own and occupy the property as of January 1 to be eligible.
Once granted, the exemption is automatically renewed each year and the taxpayer does not have to apply again unless:
Taxpayer seeks to qualify for a different kind of exemption
This exemption also applies to mobile homes (manufactured homes) if the owner owns the property on which the mobile home is located and it is occupied as the owner’s legal residence. Military personnel’s home of record has to be in Georgia in order to be eligible for the exemptions.
If you have any further questions please call The Tax Assessors office at