Board of Assessor’s
Appling County
69 Tippins St. Suite 101
Baxley, GA 31513
PH:(912) 367-8108
EXEMPTIONS
Homestead Exemptions
Regular Homestead Exemption
Double Homestead Exemption
Floating Homestead Exemption - Age 62
School Tax Exemption - Age 62
School Tax Exemption - Age 65
Qualified Disabled Veteran Exemption
Preferential Assessment
Conservation Use Assessment
Freeport Exemption
Additional Exemption Requirements
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 or her legal residence(some exemptions apply to this rule and
your tax commissioner can explain them to you.)
To receive the benefit of the homestead exemption, the taxpayer must file an initial
application. In Appling County, the application is filed with the Board of Assessors and Tax
Commissioner's Office. The application can be filed during the year of the property becoming
the primary residence up to and including April 1 of the following year. Once granted, the
homestead exemption is automatically renewed each year unless 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 increased exemption
amounts and Appling County has done so. The Tax Commissioner's office and the Assessors'
office in your county can answer questions regarding the standard exemptions as well as any
local exemptions that are in place.
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REGULAR HOMESTEAD EXEMPTION
a. Requirements: (1) Own your home and reside in it during the year in which you apply for
the exemption. There are no age or income requirements.
b. Amount of exemption: Up to $2,000 of assessed value of the property for the State and
School purposes and $10,000 and above of assessed value of the property for County purposes.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office and Tax Commissioner's Office.
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DOUBLE HOMESTEAD EXEMPTION
a. Requirements: (1) Own your home and reside in it during the year in which you apply for
the exemption. (2) Owner must be at least 65 years old on January 1 of the year of application.
(3) Total income of both spouses cannot exceed $10,000, excluding social security and
pensions up to an amount set each year by the State.
b. Amount of Exemption: Up to $4,000 of assessed value of the property for State purposes up
to $10,000 off of the assessed calue for County and School.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office and Tax Commissioner's Office.
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FLOATING HOMESTEAD EXEMPTION - AGE 62
a. Requirements: (1) Own your home and reside in it during the year in which you apply for
the exemption. (2) Owner must be at least 62 years old on January 1 of the year of application.
(3) Federal adjusted income of both spouses and any other family member living in the
residence (such as son, daughter or other relative) cannot exceed $30,000 including social
security and pensions. (4) GIVE UP ANY EXISTING HOMESTEAD EXEMPTION FOR
STATE AND COUNTY TAXES BUT NOT SCHOOL TAXES. IN MANY INSTANCES THE
GRANTING OF THIS EXEMPTION WILL INITIALLY, AT LEAST, INCREASE THE
AMOUNT OF TAXES LEVIED ON THE PROPERTY.
b. Amount of exemption: The difference in assessed value of the basic year (previous year
assessment from the year application is made) and current year assessment on the primary
residence and no more than 5 contiguous acres.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office and Tax Commissioner's Office.
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SCHOOL TAX EXEMPTION - AGE 62
a. Requirements: (1) Own your home and reside in it during the year in which you apply for
the exemption. (2) Owner must be at least 62 years old on January 1 of the year of application.
(3) Federal adjusted income of both spouses and any other family member living in the
residence (such as son, daughter or other relative) cannot exceed $10,000 from all sources,
excluding social security and pensions.
b. Amount of exemption: The amount of exemptions is $10,000 for school purposes.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office and Tax Commissioner's Office.
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SCHOOL TAX EXEMPTION - AGE 65
a. Requirements: (1) Own your home and reside in it during the year in which you apply for
the exemption. (2) Owner must be at least 65 years old on January 1 of the year of application.
(3) Earned income from all sources cannot exceed $10,000.
b. Amount of exemption: $4,000 of the assessed value of your homestead residence.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office.
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QUALIFIED DISABLED VETERAN EXEMPTION
a. Requirements: (1) Own your home and reside in it during the year in which you apply for
the exemption. (2) Be a disabled wartime veteran who was discharged under honorable
conditions and who has been adjudicated by the Veterans' Administration of the United States
as being totally and permanently disabled and entitled to receive service connected benefits so
long as you are 100 percent disabled. You must be receiving or entitled to receive benefits for
100 percent service connected disability. There are no age or income requirements.
b. Amount of exemption: Up to $63,780 of assessed value of property for State, School and
County purposes.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office and the Tax Commissioner's office.
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PREFERENTIAL ASSESSMENT
a. Requirements: Tangible real property of 2,000 acres or less that is devoted to "Bona Fide
Agricultural Purposes" may receive a preferential assessment. The owner has to sign a 10 year
covenant dedicating the property for agricultural use for the ten years.
b. Amount of exemption: The assessed value of the dedicated property will be reduced by
25%.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office.
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CONSERVATION USE ASSESSMENT
a. Requirements: Tangible real property of 2,000 acres or less that is devoted to "Bona Fide
Conservation Use Property " or tangible real property of 5 acres or less that is "Bona Fide
Residential Transitional Property" may receive a conservation use assessment. The owner has
to sign a 10 year covenant dedicating the property for conservation use or residential use for
the ten years.
b. Amount of exemption: For conservation use property, the exemption is the difference
between the conservation use value determined by the State and the market value determined
by the Board of Assessors. For residential transitional property, the property retains its
residential value as determined by the Board of Assessors.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office.
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FREEPORT EXEMPTION
a. Requirements: Inventories of goods in the process of manufacture, finished goods in the
hands of the producer for 12 months, finished goods stored that are destined to be shipped out
of Georgia within 12 months are eligible for this exemption.
b. Amount of exemption: 100% exemption for the value of the designated property.
c. Time for applying: The year of the property becoming the primary residence up to and
including April 1 of the following year.
d. Where to apply: Appling County Assessor's Office.
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ADDITIONAL EXEMPTION REQUIREMENTS
In the year of application for exemptions with income requirements, income to be reported is
from the previous year. Income reported will have to be verified with Federal Income Tax
returns, Georgia Income Tax returns, Social Security statements, Pension statements, Interest
statements or any other income statements you may have. All such applications require the
signing of an affidavit, under oath in the presence of a notary public UNDER PENALTY OF
LAW.
In the year of application for the Veteran's exemption, applicants must present a letter from the
Veterans' Administration defining their condition.
With respect to all of the homestead exemptions, the Board of Assessors makes the final
determination as to eligibility; however, if the application is denied the taxpayer must be
notified of an appeal procedure that is available for the taxpayer.
If you have any questions concerning these exemptions, please contact the Appling County
Tax Assessor's Office at 912-367-8108 or Appling County Tax Commissioner's Office at 912-
367-8105.
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