Exemptions

Homestead Exemptions

Several types of homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. These exemptions apply to homestead property owned by and taxpayer and occupied as his or her legal residence (some exceptions to this rule apply and your tax assessors office can explain them to you). The exemptions are deducted from the assessed value of the property.

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Dawson County, the application is filed with the Tax Assessor's Office. The application must be filed between January 1 and April 1 of the year for which the exemption is first claimed by the taxpayer. The homestead application is normally filed at the same time the initial tax return for the homestead property is filed.

Once granted, the homestead exemption is automatically renewed each year. The taxpayer does not have to apply again unless there is a change in ownership of property or the taxpayer seeks to qualify for a different kind of exemption.

Under the 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 several have done so. The tax assessors office in Dawson County can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

The Local County Exemptions supercede the state exemption amount when the local exemption is greater than the state exemption.

HOMESTEAD EXEMPTION FILING DATES ARE JANUARY 1st THROUGH APRIL 1st.

Effective June 1, 2005, standard 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 tax year. You must still own and occupy the property as of January 1 to be eligible.

Standard Homestead Exemption

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)

Residents 65 Years of Age or Older May Claim a $4,000 Exemption

Residents 65 years of age or over may claim a $4,000 exemption from their assessed value if the income of that person and his spouse does not exceed $10,000 for the prior year. The owner must notify the tax assessors office if for any reason they no longer meet the requirements for this exemption. (O.C.G.A. 48-5-47)

Residents 65 Years of Age or Older or Disabled May Qualify for Additional Exemption based on Income or Disabled Persons

Residents 65 years of age or over or disabled will receive an additional $60,000 off the assessed value of the property.  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.

Residents 62 Years of Age or Older

Residents 62 Years of age or over 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 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)

Residents 70 Years of Age or Older

Residents 70 years of age or older may claim a homestead exemption for school district ad valorem taxes for educational purposes in the amount of $120,000 of the assessed value of the homestead. This exemption shall be in lieu of and not in addition to any other homestead exemption applicable to school district ad valorem taxes for educational purposes.

Residents 75 Years of Age or Older

Residents 75 years of age or older may qualify for additional exemptions depending on household income.

Floating Inflation-Proof Exemption

Individuals 62 Years of age or over may obtain a floating inflation-proof state and county homestead exemption, except for taxes to pay interest on and to retire bonded indebtedness, based on natural increases in the homestead's value. If the appraised value of the home has increased by more than $10,000, the owner may benefit from this exemption. Income, together with spouse or any other person residing in the house, can not exceed $30,000. This exemption does not affect any municipal or educational taxes and is meant to be used in the place of any other state and county homestead exemption. (O.C.G.A. 48-5-47.1)

Homestead Exemption for Disabled Veterans

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)

Homestead Exemption for Unremarried Surviving Spouse

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)

Local School Homestead Exemption

Available for certain homeowners between the age of 62 and 74 years of age, by January 1 st and have incomes not exceeding $25,000 for the preceding year. This homestead exemption from Dawson County ad valorem taxes for county purposes and Dawson County School District ad valorem taxes for educational purposes is for an amount of $10,000.00 of the assessed value of the homestead. Excluded are the following: social security, private or public retirement, disability, except such income which is in excess of the maximum amount authorized to be paid to an individual and his or her spouse under the federal Social Security Act. This Local Homestead Exemption is for the exemption of the full value of such homestead for certain residents of the school district who are 75 years of age or older and who have household incomes not exceeding $25,000.

With respect to all of the homestead exemptions, the board of tax assessors makes the final determination as to eligibility. If the homestead application is denied, the taxpayer must be notified and an appeal procedure then is available to the taxpayer.

For more information contact the assessor's office at 706-344-3590.

Specialized and Preferential Assessment Programs

Two general types of specialized of preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% instead of 40% of the fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber and land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value. For more information on Conservation Use we have included the following Information.

What is Conservation Use?

Conservation Use was approved by an overwhelming majority of Georgia voters in an effort to encourage agricultural landowners to keep their land in production in exchange for favorable tax treatment. This favorable tax treatment is designed to protect these property owners from being pressured by the property tax burden to convert their land from agricultural use to residential or commercial use, hence the name ''conservation use'' assessment. In return for the favorable tax treatment the property owner must keep the land undeveloped in a qualifying use for a period of ten years on incur stiff penalties.

Applications for current use assessment must be filed with the county board of tax assessors on or before the last day for filing ad valorem tax returns in the county (April 1). A $10.00 recording fee must accompany all applications.

Qualifications

  • Owner must be an individual or family farm corporation, estate, trust or non-profit organization.
  • Owner agrees to maintain the property in a qualifying use of ''good faith'' production of agricultural products or timber for 10 years.
  • Owner cannot have over 2,000 acres statewide in the Conservation Use Program.
  • The Tax Assessors Office may request additional information regarding the use of the property if the office feels it is necessary to determine if the property qualifies for the exemption. Information that may be requested is Schedule F (Profit or Loss from Farm Income), Form 4562 Depreciation, or Crop Production Records the owner maintains. (mandatory on tracts less than 10 acres)

Conservation Use Values

  • Conservation values are set by the State of Georgia and cannot be appealed by the taxpayer, however the Board of Tax Assessors must still maintain the fair market value on the property which may still be appealed by the taxpayer.
  • The Conservation values established by the state are made up of a combination of the capitalized income that could be produced from the land and market value. The ratio is 65% income and 35% fair market value.
  • The maximum amount that conservation values may be increased is 3% per year or a maximum of 34.39% over the 10-year Covenant.
  • The amount of savings on your tax bill cannot be determined at this time. The valuation for conservation use is available on your property upon request. You then can compare the fair market value to the conservation use value.
  • Agricultural buildings may be included in the covenant. Although, the current values will not change on the buildings, these buildings would be subject only to the 3% per year maximum increase.

Breach on Contract

  • If the owner breaks the Covenant a penalty of twice the taxes saved by the taxpayer will be imposed and interest at the rate of 1% per month will be assessed if not immediately reported.
  • If the Covenant is broken as a result of death or eminent domain (condemnation) no penalty will be assessed.
  • If the Covenant is broken as a result of medically demonstrable illness or foreclosure, the penalty will be the amount of taxes saved for the current year only.
  • Leases or contracts for billboard signs or any type of non-qualifying use will breach the Covenant and all penalties will apply. Hunting leases are allowed.
  • If the property is sold, and if the purchaser continues using the property as it was originally covenanted then no penalty would be assessed. Purchaser must sign covenant agreeing to no change in use. However, the taxpayer should be aware that if the use changes during the 10-year period all penalties would apply.

Other Facts

  • If the owner desires to omit a portion of a tract from the Covenant they must present to the Assessors' satisfaction a clearly defined description of the portion under the Covenant and a clearly defined description of the portion not under the Covenant.
  • The property owner may give up to 5.0 acres to a relative within the 4th degree of civil reckoning provided that relative builds a house on the property received within one year and resides in the house for the remainder of the 10-year period.
  • Property is allowed to lie fallow or idle for up to 2 years within any 5-year period.
  • Property owners over age 65 who renew their Covenant may elect after 3 years into the second 10-year Covenant to terminate the Covenant by filing in writing a declaration with the Tax Assessors' office.

Each of these specialized or preferential programs requires the property owner to covenant with the board of tax assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs. Substantial penalties result if the covenant is broken.

For more information contact the assessor's office at 706-344-3590.

Freeport Exemption

The governing authority of any county or municipality may, subject to the approval of the electors of such political subdivision, except from ad valorem taxation, including all such taxes levied for educational purposes and for State purposes, all or any of the following types of tangible property. Application for this exemption must be made each year by April 1 in order to receive the maximum exemption on qualifying Inventory.

1. Inventory of goods in the process of manufacture or production, which shall include all partly finished goods and raw materials, held for direct use or consumption in the ordinary course of the taxpayer's manufacturing or production business in the State of Georgia.

2. Inventory of finished goods manufactured or produced within the State of Georgia in the ordinary course of the taxpayer's manufacturing or production business when held by the original manufacturer or producer of such finished goods. The exemption provided for herein shall be for a period not exceeding twelve (12) months from the date such property is produced or manufactured.

3. Inventory of finished goods which, on the first day of January, are stored in a warehouse, dock or wharf, whether public or private, and which are destined for shipment to a final destination outside the State of Georgia and inventory of finished goods which are shipped into the State of Georgia from outside the State and stored for transshipment to a final destination outside this State. The exemption provided for herein shall be for a period not exceeding twelve (12) months from the date such property is stored in this State.

For further details on Freeport exemption, read O.C.G.A. 48-5-48.2 in its entirety or contact the Tax Assessors office at 706-344-3590.

Assessment Appeals

When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of change must be sent to the property owner. Upon receipt of this notice, the property owner desiring to appeal the change in value must do so within 45 days of the date of the notice. The appeal is filed with the Board of Tax Assessors, which reviews the appeal filed. All appeals should have the appropriate forms (pt-311) attached when submitted.  The form attached lets the taxpayer choose who will hear the appeal and the reason for that appeal.  Evidence, documents, and any other information that helps support the taxpayer's reason for the appeal should also be included.

In lieu of an administrative appeal with the Board of Equalization, an appeal to an Arbitrator, Hearing Officer, or Superior Court is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.

The assessment appeal may be made on the basis of taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. The appeal must be filed within the applicable time period and cannot be filed after that time. Additionally, the appeal should not be based on any complaint regarding the amount of taxes levied on the property.

For more information contact the assessor's office at 706-344-3590.