Homestead Exemptions
Regular Homestead Exemption
School Tax Exemption - Age 62
School Tax Exemption - Age 65
Qualified Disabled Veteran Exemption
Preferential Assessment
Conservation Use Assessment
Additional Exemption Requirements
Contact Information

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 assessor's office can explain them to you.)

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Bleckley County, the application is filed with the Board of Assessors. 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 Bleckley 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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STANDARD HOMESTEAD EXEMPTION(S1)

The Home of each resident of Georgia that is actually occupied and used as the primary residence by the owner may be granted a $2,000 exemption from state, county and school taxes except for school taxes levied by municipalities and except to pay interest on and to retire bonded indebtedness. The $2,000 is deducted from the 40% assessed value of the homestead. The owner of a dwelling house of a farm that is granted homestead exemption may also claim a homestead exemption in participation with the program of rural housing under contract with the local housing authority. (O.C.G.A 48-5-44)

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SCHOOL TAX EXEMPTION - AGE 62(S3)

Individuals 62 Years of Age and Older May Claim an Individuals 62 years of age or over that are residents of each independent school district may claim an additional exemption from all ad valorem taxes for educational purposes and to retire school bond indebtedness if the income of that person and his spouse does not exceed $10,000 for the prior year. Income from retirement sources, pensions, and disability income is excluded up to the maximum amount allowed to be paid to an individual and his spouse under the federal Social Security Act. The social security maximum benefit for 2010 is $55,742. The owner must notify the tax assessors office if for any reason they no longer meet the requirements for this exemption. This exemption may not exceed $10,000 of the homestead's assessed value. (O.C.G.A. 48-5-52)

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SCHOOL TAX EXEMPTION - AGE 65(S4)

Individuals 65 years of age or over may claim a $4,000 exemption from all state and county ad valorem taxes if the income of that person and his spouse does not exceed $10,000 for the prior year. Income from retirement sources, pensions, and disability income is excluded up to the maximum amount allowed to be paid to an individual and his spouse under the federal Social Security Act. The social security maximum benefit for 2010 is $55,742. The owner must notify the tax assessors office if for any reason they no longer meet the requirements for this exemption.

Individuals 65 years of age or older may claim an exemption from state ad valorem taxes on their home and up to 10 acres of land surrounding the home. Ad valorem tax for state purposes will be due on the assessed value of land that exceeds the 10 acre limitation. (O.C.G.A. 48-5-48.3)

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DISABLED VETERANS EXEMPTION(S5)

Any qualifying disabled veteran may be granted an exemption of $50,000 from paying property taxes for state, county, municipal, and school purposes. The value of the property in excess of this exemption remains taxable. This exemption is extended to the unremarried surviving spouse or minor children. (O.C.G.A. 48-5-48)

The surviving spouse of a member of the armed forces who was killed in any war or armed conflict will be granted a homestead exemption from all ad valorem taxes for state, county, municipal and school purposes in the amount of $50,000. The surviving spouse will continue to be eligible for the exemption as long as they do not remarry. (O.C.G.A. 48-5-52.1)

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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: Bleckley 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: Bleckley 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 Bleckley County Tax Assessor's Office at 478-934-3209 or Bleckley County Tax Commissioner's Office at 478-934-3203.

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