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.

SENIOR SCHOOL TAX AND SPECIALIZED HOMESTEAD EXEMPTIONS

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.

Voters within the City Limits of Hiram approved a special homestead exemption in 2017. Homeowners within the City of Hiram currently receiving homestead exemption will automatically qualify for the new exemption. For more information on Hiram’s homestead exemptions please go to Available Homestead Exemptions listed below.

Reapplication

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.