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

Certificate of Occupancy

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.