Scope of Tax Exemption

• The Georgia Code sets forth the scope of the homestead tax exemption that is available to homeowners. Under the Code, individuals who own their own home and use it their primary dwelling will be exempt from ad valorem taxes levied at the state and county levels. However, the homestead exemption does not apply to municipal taxes.
  
  

Effect of Participation In Rural Housing Programs

• Georgia residents who choose to participate in a state-sponsored rural housing program are entitled to receive "the same homestead exemption as allowed before making the contract" with the state and the prior landowners. However, the exemption only covers the first $2,000 of the value of the property. The remainder of the property will not be exempt under the law.
  
  

Filing Fee Prohibitions

• Under Georgia state law, individuals, corporations and firms may not charge a fee to file a homestead application on behalf of another person. The Code also prohibits solicitation of homestead application filing services in person, by mail or through the use of advertisements. Any person or company who violates this provision of the law will be charged with a misdemeanor offense, which is a criminal charge under Georgia law.
  
  

Filing Procedure

• Homeowners who wish to obtain the benefit of the Georgia homestead exemption must file an application with the Georgia Department of Revenue. Once the application has been filed, there is no need for the homeowner to file a subsequent application unless he sells the property or it ceases to be his primary residence.