Homestead Exemption

Property owners may apply for exemptions by mail or in-person with the Tax Commissioner’s Office or the Board of Assessor’s Office year-round. However, applications must be postmarked or received by April 1 to receive the exemption for the current year (If mailed, certified mail is recommended). These exemptions apply only to homestead property, which means the owners must own, occupy and claim the property as their legal residence on January 1 to be eligible. The application may be filed independently, in conjunction with, or in lieu of an appeal of the property assessment.

The Statewide Floating Exemption is available to property owners who meet ownership and residency requirements and live in taxing jurisdictions that have not opted out of the program. This exemption provides eligible taxpayers with a property tax benefit equal to the difference between the base year value adjusted annually by an inflationary index and the current fair market value of their primary residence. The exemption applies to the home and no more than five acres, or the portion of the underlying property that is excluded from a specialized agricultural assessment program.

Burke County Board of Commissioners, Burke County Board of Education, City of Waynesboro, City of Sardis, City of Girard, City of Midville, and City of Keysville have elected to Opt-out of the Statewide Floating Exemption program.

Once applied for and approved, the exemption shall automatically be renewed from year to year as long as the applicant continuously occupies the residence as a homestead and meets the exemption requirements. However, a new application must be made if the taxpayer bought and occupies a new home, had any type of deed change, or is eligible for a larger exemption.

Homestead exemptions should not be affected by refinancing a mortgage unless the name is changed on the deed. Homestead exemption applicants need to know that any motor vehicle owned by the homeowner must also be registered in Burke County.

STATE EXEMPTIONS

S1 – Standard Homestead Exemption

Applicant(s) must own and occupy the property as of January 1 of the application year
No income or age requirement
Provides $2,000 off the assessed value for State, County and School

S3 – Regular School Exemption

Must be 62 years old as of January 1 of the application year
Net income (applicant & spouse) of less than $10,000
Provides $2,000 off assessed value for State, County, $10,000 off assessed value for School

S4 – Double & School Exemption

Must be 65 years old as of January 1 of the application year
Net income (applicant & spouse) of less than $10,000
Provides $4,000 off assessed value for State, County, $10,000 off assessed value for School

S5 – Disabled Veteran Exemption or Surviving Spouse

Requires notification from the U. S. Department of Veterans Affairs stating you are 100% service- connected disabled or less than 100% service-connected disabled but compensated at 100% disability due to unemployability plus entitled to statutory award for certain impairments
Extends to the un-remarried spouse or minor child of the disabled veteran provided they continue to occupy the home as a residence and homestead
No age or income requirement

SD – Disabled Veteran Exemption

Must be 65 years old as of January 1 of the application year
Requires notification from the U. S. Department of Veterans Affairs stating you are 100% service-connected disable or less than 100% service-connected disabled but compensated as 100% disability due to unemployability plus entitled to statutory award for certain impairments
Extends to the un-remarried spouse or minor child of the disabled veteran provided they continue to occupy the home as a residence and homestead
Provides 100% on home and up to 10 contiguous

SG – Spouse of Peace Officer or Firefighter Killed in the Line of Duty

Applies to the un-remarried spouse of the police officer or firefighter killed in the line of duty
Must provide a copy of the decedent’s death certificate
Must provide written notification from the Commanding Officer affirming decedent’s name and spouse’s eligibility to receive exemption
Provides 100% exemption from ALL taxes (State, County and School)

SS – Surviving Spouse of Service Member

Requires notification from the Secretary of Defense stating un-remarried surviving spouse receives spousal benefits as a result of the death of spouse who was killed or died as a result of a war or armed conflict while on active duty
No age or income requirement
Exemption amount determined by State of Georgia*

SE – Surviving Spouse of Service Member

Must be 65 years old as of January 1 of the application year
Applies to the un-remarried spouse of US Service Member killed in action
Provides 100% on home & up to 10 contiguous acres & an exemption amount determined by State of Georgia on balance of value*

LOCAL EXEMPTIONS

L3 – School Exemption

Qualify for Homestead Exemption (see S1)
Age 65 on January 1 (Proof of Age: Valid Georgia Driver’s License or Identification Card, Certified Birth Certificate, or Passport)
No income requirement
Provides $2,000 off assessed value for County, 100% on home & up to 1 acre of land for School

L4 – School Exemption

Qualify for Homestead Exemption (see S4)
Proof of Age (Valid Georgia Driver’s License or Identification Card, Certified Birth Certificate or Passport)
Provides $4,000 off assessed value for County, 100% on home & up to 1 acre of land for School

*http://dor.georgia.gov