Georgia Homestead & Local Property Tax Exemptions

File Georgia homestead with your county tax officials (often by April 1 or your 45-day appeal window). Base vs local options, valuation freezes, and how homestead differs from a PT-311A BOE appeal.

Georgia homestead exemptions reduce taxable assessed value on a qualifying primary residence you owned and occupied as of January 1 of the tax year. File with your county tax officials (tax commissioner or Board of Tax Assessors, depending on the county)—not with the Board of Equalization.

Homestead filings are separate from a market-value appeal (Form PT-311A / Board of Equalization path).

The Georgia Department of Revenue describes a common filing window through April 1 (the historic property-tax return deadline). Many counties also accept homestead applications through the end of your 45-day Annual Notice of Assessment appeal window—confirm which office and deadline your county uses before you miss the year.

State law provides a base homestead exemption and additional categories (for example age-, disability-, or veteran-related programs). Counties and cities often enact local homestead options or valuation freezes that are more valuable than the statewide base—ask your county which local programs apply to your taxing units.

A market-value appeal (Form PT-311A) challenges whether fair market value on your Annual Notice exceeds comps. Homestead filings lower or freeze taxable assessed value on a qualifying home. You can pursue both in the same year when facts support it—but use the correct form and office for each.

Senior and school-tax exemption programs often stack additional rules (age and income tests). Use our Georgia senior school exemption guide for that spoke; keep this page focused on establishing and keeping base homestead plus checking local options.

FAQ

Where do I file a Georgia homestead exemption?

File with your county tax officials—either the tax commissioner’s office or the Board of Tax Assessors when that office is designated to receive applications. Homestead is not filed with the Board of Equalization.

When is the Georgia homestead filing deadline?

Georgia Department of Revenue materials describe a common window through April 1. Many counties also accept applications through the end of your 45-day Annual Notice of Assessment appeal period. Confirm your county’s office and deadline for the tax year you want the exemption.

Do I have to own and live in the home on January 1?

Yes for the current tax year under statewide rules: you generally must have owned and occupied the home as your legal residence as of January 1. Confirm any health-related occupancy exceptions with your county office.

How is homestead different from a PT-311A / BOE appeal?

Homestead (and local homestead options) reduce or freeze taxable assessed value on a qualifying primary residence. Form PT-311A appeals whether fair market value on your Annual Notice exceeds market comps. They are separate filings with different offices.

Should I check local county homestead options?

Yes. Many Georgia counties and cities offer local homestead amounts or valuation freezes that are more beneficial than the statewide base. Ask your county which programs apply to your school, city, and county taxing units.

Where do senior or school-tax exemptions fit?

Age- and income-based senior/school programs are often additional to base homestead. See our Georgia senior school tax exemption guide for that spoke, and still verify documentation with your county.