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Homestead Exemptions A homestead exemption is a reduction in homeowners' property taxes. The amount of the exemption for each homestead exemption is deducted from the assessed value. (40% of fair market value) To qualify, the homeowner must apply for this exemption on or before April 1st. Once granted, this exemption is automatically renewed each year as long as they continually occupy the home under the same ownership. The home must be your legal residence for all purposes including the registration of your vehicles and the filing of your Federal and Georgia income tax return. You cannot file for homestead exemption on rental property, vacant land or on more than one property. In addition to basic homestead exemption there are additional exemptions for residents age 62 and older and/or disabled and disabled veterans. You must apply for these exemptions in person. For additional information and requirements, please contact (404) 612-6440 (press #4) Documents required for each exemption are listed under the “Qualifications” tab The following exemptions are available: Basic Homestead Exemption Fulton County/City of Atlanta ($30,000)  $10,000 Statewide School Tax Exemption  Tax Deferral for the Elderly Age 65 City of Atlanta & City of Atlanta School Exemptions  $4,000 Fulton Tax Exemption  Freeze for Senior Citizens Fulton County $10,000 Exemption $54,000 Fulton County Local School Tax Exemption Age 70 Fulton County Full Value Exemption  Fulton County Exemptions for Residents 65 years or older State Exemption  Surviving Spouse of a Peace Officer or Firefighter Disabled Veterans  Veterans Surviving Spouse 1. BASIC EXEMPTION FULTON COUNTY/ CITY OF ATLANTA $30,000   To be eligible for this exemption, you must meet the following requirements: Must be a legal resident in the City of Atlanta. Must own and occupy your home as of January 1. Applies to Fulton Operating, Atlanta General, Atlanta School Atlanta parks, in the amount of $30,000.  2. $10,000 STATEWIDE SCHOOL TAX EXEMPTION To be eligible for this exemption you must meet the following requirements: Must be age 62 on or before January 1. Your Georgia taxable net income for the preceding taxable year cannot exceed $10,000. (Georgia Taxable Income as Defined by OCGA) Applies to City school Bonds in the amount of $10,000 for residents within the City limits of Atlanta. Applies to Fulton Operating, and Fulton school Bond in the amount of $10,000 for residents of Fulton County. 3. CITY OF ATLANTA $40,000 EXEMPTION  This exemption is granted on all City of Atlanta ad valorem taxes for municipal purposes. To be eligible for this exemption, you must meet the following requirements: Must be a legal resident of the City of Atlanta. Must be age 65 on or before January 1. Your Georgia taxable net income for the preceding taxable year cannot exceed $40,000 Applies to Atlanta Operating and Atlanta Parks in the amount of $40,000. 4. CITY OF ATLANTA SCHOOL $25,000 EXEMPTION To be eligible for this exemption you must meet the following requirements: Must be legal resident of the City of Atlanta Must be age 65 or disabled on or before January 1. Your Georgia taxable income for the preceding taxable year cannot exceed $25,000.  Applies to Atlanta School Bond and Atlanta School in the amount of $25,000. 5. $4,000 FULTON COUNTY TAX EXEMPTION To be eligible for this exemption, you must meet the following requirements: Must be age 65 on or before January 1. Your Georgia taxable net income for the preceding taxable year cannot exceed $10,000. Applies to all Fulton ad valorem levies in the amount of $4,000. 6. FREEZE FOR SENIOR CITIZENS  To be eligible for this exemption, you must meet the following requirements: Must be a legal resident age 65 or older on or before January 1. The applicant’s and spouse’s combined Federal Adjusted Gross Income for the preceding taxable year cannot exceed $39,000 Applies to Atlanta Operating, Atlanta Bond and Atlanta parks, Fulton Operating and Fulton Bonds. This Tax Relief Program freezes the value of your residential property based on the previous year's value.  Your frozen value will remain the property's value as long as the eligible senior occupies the residence.  7. FULTON COUNTY $10,000 EXEMPTION  To be eligible for this exemption, you must meet the following requirements: Must be age 65 or disabled on or before January 1. The applicant’s and spouse’s combined Income from lines 16b, 20b and 21, form 1040 of the Federal Income Tax Return for the preceding taxable year cannot exceed the maximum amount a husband and wife receive under Social Security. (Subject to adjustment by the Social Security Administration annually) Applies to Fulton Operating and special service districts for Fulton residents. Applies to Fulton Operating for City of Atlanta residents in the amount of $10,000. o If disabled, a certificate (provided by the Fulton County Board of Assessors) must be digned by a physician, licensed to practice medicine in Georgia. 8. $54,000 FULTON COUNTY LOCAL SCHOOL TAX EXEMPTION  To be eligible for this exemption, you must meet the following requirements: Must be age 65 or disabled on or before January 1. The applicant’s, spouse’s and all other persons residing in the home combined Georgia Adjusted Gross Income for the preceding taxable year cannot exceed $30,000. Applies to Fulton School Operating. This exemption does not apply to the City of Atlanta residents. 9. AGE 70 FULTON COUNTY FULL VALUE EXEMPTION To be eligible for this exemption, you must meet the following requirements: Must be disabled or age 70 on or before January 1. The applicant’s and spouse’s combined Federal Adjusted Gross Income for the preceding taxable year cannot exceed the maximum amount a husband and wife receive under Social Security. (Subject to adjustment by the Social Security Administration annually) Applies to Fulton Operating, Fulton Bonds and special service district. This does not apply to Fulton Schools 10. FULTON COUNTY EXEMPTIONS FOR RESIDENTS 65 YEARS OR OLDER To be eligible for this exemption you must meet the following requirements: Must be age 65 or older on or before January 1. Georgia taxable income for the preceding taxable year cannot exceed 200% of the Federal Poverty Level as established by the U. S. Department of Health and Human Services, dependent on the # of persons in the household. Exemption shall be for a two-year period, as long as the person granted the Homestead Exemption occupies the residence. o If disabled, a certificate (provided by the Fulton County Board of Assessors) must be signed by a physician, licensed to practice medicine in Georgia. Renewal applications shall be made in the same manner as the initial application period. Applies to Fulton property taxes. 11. STATE EXEMPTION  Homeowners age 65 or older may apply for an exemption from all state property taxes.  The exemption is equal to the amount of state tax levy for the residence and up to 10 acres of land surrounding the residence. This exemption is in addition to any existing exemptions. No income information is required. (There is no longer a State property tax. The tax rate shown on the tax bill will be 0 [zero]) 12. SURVIVING SPOUSE OF A PEACE OFFICER OR FIREFIGHTER The un-remarried surviving spouse of a peace officer or firefighter killed in the line of duty may apply for an exemption from, Fulton, Fulton school, independent school, Municipal and Bond taxes. A death certificate and documentation must be provided as proof the firefighter or peace officer was killed in the line of duty. This exemption is in lieu of any existing exemption.   13. DISABLED VETERANS Homeowners who are disabled veterans and have been approved and documented by the Veteran Administration as being totally permanently disabled are entitled to receive benefits for a 100% service connected disability. This exemption may be extended to the un-remarried widow or minor children of the veteran after his/her death. If you are approved, you will receive an exemption from all ad valorem taxation for, Fulton, Municipal and School purposes. The maximum amount that may be granted to a veteran is $72,000.  (May be adjusted annually by the Veterans’ Administration) 14. VETERANS SURVIVING SPOUSE To be eligible for this exemption, you must meet the following requirements: Must be un-remarried widow and a resident of Georgia. Your spouse was killed in a war or armed conflict or died as a result of a war or armed conflict under United States commander or otherwise.  If you are approved, you will receive a Homestead Exemption from all ad valorem taxation for, Fulton, Municipal and School purposes. The maximum amount that may be granted to a veteran surviving spouse is $72,000.  (May be adjusted annually by the Veterans’ Administration) Other local exemptions Other tax relief programs may be available to citizens from the tax commissioner’s office such as tax deferrals for the elderly. Please contact the tax commissioner’s office to inquire about available programs at: www.fultoncountytaxes.org
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