Homestead Exemptions
Exemption Requirements
Application for homestead exemption must be filed with the Tax Assessors Office. A homeowner can file an application for homestead exemption for their home and land any time during the calendar year. To receive the homestead exemption for the current tax year, the homeowner must have owned the property on January 1 and filed the homestead application by April 1. Homestead applications that are filed after this date will not be granted until the next calendar year. (O.C.G.A. § 48-5-45)
In order to qualify for a homestead exemption, the applicant's name must appear on the deed to the property and they must own, occupy and claim the property as their legal residence on January 1 to be eligible for any exemption for that tax year. The applicant may claim exemptions on only one property, this includes other Georgia counties and other states. You must provide legal evidence of residency and United States citizenship, such as a Georgia driver's license or Georgia ID card.
Exemptions are not automatic and each exemption must be applied for individually.
Homeowners over the age of 65 may qualify for school tax exemption. There are specialized exemptions for homeowners with a total and permanent disability, veterans with 100% service connected disability, and the surviving spouse of a peace officer or firefighter killed in the line of duty. Additional documentation is required to apply for these exemptions.
The applicant must reapply for any exemptions if a name change or change of ownership occurs due to marriage, death or divorce; a copy of a recorded deed, marriage certificate or divorce decree must be provided.
You must notify the Tax Assessors office in the event you no longer qualify for an exemption.
Applications for Homestead Exemptions must be filed in person with the Paulding County Board of Assessors using the form listed below.
Homestead Exemption Application
The Homestead Exemptions offered by the State can be represented by the following table:
| Code |
Description of Qualifications |
County
M&O
Tax
|
County
Bond
Tax
|
School
M&O
Tax
|
School
Bond
Tax
|
State
Tax
|
| S1 |
Regular Owner Occupied Principal Residence |
$2,000
|
0
|
$2,000
|
0
|
$2,000 |
| SC |
Age 65 |
$2,000
|
0
|
$2,000
|
0
|
100% on home and up to 10 contiguous acres of land AND $2,000 on balance of value |
| S3 |
Age 62 Net Income of Applicant & Spouse is less than $10,000 |
$2,000
|
0
|
$10,000
|
$10,000
|
$2,000 |
| S4 |
Age 65 Net Income of Applicant & Spouse is less than $10,000 |
$4,000
|
$4,000
|
$10,000
|
$10,000
|
100% on home and up to 10 contiguous acres of land AND $2,000 on balance of value |
| S5 |
100% Disabled Veteran: Unremarried Surviving Spouse of Disabled Veteran |
$63,780
|
$63,780
|
$63,780
|
$63,780
|
$63,780 |
| SD |
Age 65-100% Disabled Veteran: Unremarried Surviving Spouse of Disabled Veteran |
$63,780
|
$63,780
|
$63,780
|
$63,780
|
100% on home and up to 10 contiguous acres of land AND $2,000 on balance of value |
| SS |
Unremarried Surviving Spouse of US Service Member Killed in action |
$63,780
|
$63,780
|
$63,780
|
$63,780
|
$63,780 |
| SE |
Age 65-Unremarried Surviving Spouse of UA Service Member killed in action |
$63,780
|
$63,780
|
$63,780
|
$63,780
|
100% on home and up to 10 contiguous acres of land AND $63,780 on balance of value |
| SG |
Unremarried Surviving Spouse of a Firefighter or Peace Officer killed in the line of duty |
100%
|
100%
|
100%
|
100%
|
100% |
| S6 |
Age 62Federal Adjusted Gross Income of Applicant and all other persons residing in the home is less than $30,000 |
Floating on home and up to 5 acres of land
|
0
|
$2,000
|
0
|
Floating on home and up tp 5 acres of land |
| S8 |
Age 62 Federal Adjusted Gross Income of Applicant and all other persons residing in the home is less than $30,000 AND net income of Applicant and Spouse is less than $10,000 |
Floating on home and up to 5 acres of land
|
0
|
$10,000
|
$10,000
|
Floating on home and up tp 5 acres of land |
| S9 |
Age 65 Federal Adjusted Gross Income of Applicant and all other persons residing in the home is less than $30,000 AND net income of Applicant and Spouse is less than $10,000 |
Floating on home and up to 5 acres of land
|
$4,000
|
$10,000
|
$10,000
|
100% on home and up to 10 acres of land |
The Homestead Exemptions offered by Paulding County can be represented by the following table:
| Code |
Description of Qualifications |
County
M&O
Tax
|
County
Bond
Tax
|
School
M&O
Tax
|
School
Bond
Tax
|
Fire
Tax
|
State Tax
|
| L1 |
100% Disabled - Under Age 65 |
$12,000
|
0
|
$12,000
|
0
|
$12,000
|
|
| L2 |
100% Disabled - Over Age 65 & Assessment less than $12,000 |
$12,000
|
$12,000
|
$12,000
|
$12,000
|
$12,000
|
100% on home and up to 10 contiguous acres of land AND $4,000 on balance of value |
| L3 |
Age 65-70 & Net income is greater than $10,000 |
$2,000
|
0
|
$2,000 and Half
|
Half
|
$2,000
|
100% on home and up to 10 contiguous acres of land AND $2,000 on balance of value |
| L4 |
Age 65-70 & Net income less than $10,000 |
$4,000
|
$4,000
|
$10,000 and Half
|
$10,000 and Half
|
$4,000
|
100% on home and up to 10 contiguous acres of land AND $4,00 on balance of value |
| L5 |
100% Disabled Age 65-70 & Net income greater than $10,000 |
$12,000
|
0
|
$12,000 and Half
|
Half
|
$12,000
|
100% on home and up to 10 contiguous acres of land AND $2,000 on balance of value |
| L6 |
100% Disabled Age 65-70 & Net income less than $10,000 |
$12,000
|
$12,000
|
$12,000 and Half
|
$12,000 and Half
|
$12,000
|
100% on home and up to 10 contiguous acres of land AND $4,000 on balance of value |
| L7 |
Age 70+ & Net income greater than $10,000 |
$2,000
|
0
|
100%
|
100%
|
$2,000
|
100% on home and up to 10 contiguous acres of land AND $2,000 on balance of value |
| L8 |
Age 70+ & Net income less than $10,000 |
$4,000
|
$4,000
|
100%
|
100%
|
$4,000
|
100% on home and up to 10 contiguous acres of land AND $4,000 on balance of value |
| L9 |
100% Disabled Age 70+ & Net income greater than $10,000 |
$12,000
|
0
|
100%
|
100%
|
$12,000
|
100% on home and up to 10 contiguous acres of land AND $2,000 on balance of value |
L10
(LO) |
100% Disabled Age 70+ & Net income less than $10,000 |
$12,000
|
$12,000
|
100%
|
100%
|
$12,000
|
100% on home and up to 10 contiguous acres of land AND $4,000 on balance of value |
L-12
(LB) |
Age 65-70 Disabled Veteran or Unremarried Surviving Spouse |
$63,780
|
$63,780
|
$63,780 and Half
|
$63,780 and Half
|
$63,780
|
100% on home and up to 10 contiguous acres of land AND $63,780 on balance of value |
L13
(LC) |
Age 70+ Disabled Veteran or Unremarried Surviving Spouse |
$63,780
|
$63,780
|
100%
|
100%
|
$63,780
|
100% on home and up to 10 contiguous acres of land AND $63,780 on balance of value |
Additional Information
For more information, please call (770) 443-7606.
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