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 a taxpayer and occupied as his or her legal residence.
To receive the benefit of the homestead exemption, the taxpayer must file an initial application. Homestead exemptions may be filed for at any time during the year. However, exemption must be filed 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. If more than one person owns and resides on the property, only one of the owners need to apply for the exemption; however, that person's name must be listed on the deed.
How do I apply?
- Complete initial application and bring it to our office at 130 Jacob’s Way, Suite 201, Clarkesville, GA 30523.
- Local Exemption forms will be completed in our office.
Initial Application found here: ES1 Application
What do I need to bring with me to apply?
*Driver's License
Once granted, the homestead exemption is automatically renewed each year. The taxpayer does not have to apply again unless the property owner who applied for the exemption:
- Moves
- Dies
- His or her name is taken off the deed to the property
- There is a change in ownership of property
- The taxpayer seeks to qualify for a different exemption
Even though a homestead exemption is automatically renewed each year, if you qualify for an exemption based on income, you will be required to submit your income tax return every 5 years. Habersham County will send notification to the taxpayer when it is their audit year.
Please remember: It is the duty of the taxpayer to notify Habersham County Tax Assessors in the event he/she becomes ineligible for any reason.
Property owners who reside within city limits should also check with the city where they reside to see if a homestead exemption is available for their city taxes.
A person may request to remove homestead exemption in Habersham County due to filing in another county or state. A Request to Remove Form must be submitted to our office. You may mail to 130 Jacob’s Way, Suite 201 Clarkesville, GA 30523 or email to taxassessors@habershamga.com.
State Homestead Exemptions
CODE |
Description of Qualifications |
County M & O Tax |
Hospital Bond |
School M & O Tax |
Emergency Medical Services |
State Tax |
S1 |
Regular Owner-Occupied Principal Residence |
$2,000 |
0 |
$2,000 |
$2,000 |
$2,000 |
SC |
Age 65 |
$2,000 |
0 |
$2,000 |
$2,000 |
$2,000 |
S3 |
Age 62:Net Income of Applicant |
$2,000 |
0 |
$10,000 |
$10,000 |
$2,000 |
S5 |
100% Disabled Veteran; Un-remarried Surviving Spouse of Disabled Veteran |
$117,014 |
$117,014 |
$117,014 |
$117,014 |
$117,014 |
SD |
Age 65: 100% Disabled Veteran; Un-remarried Surviving Spouse of Disabled Veteran |
$117,014 |
$117,014 |
$117,014 |
$117,014 |
100% on home & up to 10 contiguous acres of land AND $117,014 on balance of value |
SS |
Un-remarried Surviving Spouse of US Service Member killed in action |
$117,014 |
$117,014 |
$117,014 |
$117,014 |
$117,014 |
SE |
Age 65: Un-remarried Surviving Spouse of US Service Member killed in action |
$117,014 |
$117,014 |
$117,014 |
$117,014 |
100% on home & up to 10 contiguous acres of land AND $117,014 on balance of value |
SG |
Un-remarried Surviving Spouse of Firefighter killed in the line of duty |
100% |
100% |
100% |
100% |
100% |
Habersham County Local Exemptions
CODE |
Description of Qualifications |
County M & O Tax |
Hospital Bond |
School M & O Tax |
Emergency Medical Services |
L1 |
Age 65: No income restrictions |
$10,000 |
0 |
$10,000 |
$10,000 |
L2 |
Age 65: Income less than $12,000 (excludes Social Security & self-contributed retirement) Excludes any improvements other than the residence. |
$10,000 |
0 |
100% |
$10,000 |
L3 |
100% Disabled: Income less than $12,000; proof of disability required (excludes Social Security & self-contributed retirement) |
$2,000 |
0 |
100%
|
$2,000 |
L7F |
Floating: Residence & 5 acres of land |
Floating |
0 |
0 |
Floating |
The L2 & L3 are Income related exemptions, and we REQUIRE proof of previous years income before approval can be granted. Income proof must be submitted to the Assessors’ Office within a timely manner; extenuating circumstances may be discussed with the Board of Assessors. Failure to submit proof of income will result in an incomplete application and will be denied for the applicable tax year.
The L3 100% Disabled Exemption requires a Social Security Award Letter or Physician’s Disability Certification from two different doctors.
Should you have any questions or need further information, please contact the office at 706-839-0100.