Steve Swindell
Chief Appraiser
(678) 493-6120
Homestead Exemption for School Tax Changes
IMPORTANT INFORMATION ABOUT THE UPDATE TO THE SCHOOL TAX EXEMPTION
- SB 388 was approved by the Georgia General Assembly in the 2023-24 session and approved by voters in the May 2024 primary. It goes into effect Jan. 1, 2025 and is applicable to tax year 2025 and beyond.
- The law removes the cap on the home value for the Senior/Disabled School Tax Exemption. This exemption applies only to School Maintenance & Operations and School Bond taxes levied by the Board of Education.
- Homeowners who now have the Senior/Disabled Tax Exemption will be grandfathered and do not need to reapply. If all owners on the deed are not on the homestead exemption, please visit the Tax Assessor’s Office in person no later than April 1, 2025. Photo ID with an address matching the property address is required. If you are unsure who is on your exemption (not the deed, assessment notice, or tax bill), you must call the Tax Assessor’s Office at 678-493-6120 to inquire.
- Anyone who will qualify for the Senior/Disabled Tax Exemption after Jan. 1, 2025 will have to meet a five-year homestead requirement. If you do not have a homestead exemption and are close to qualifying for the Senior/Disabled Homestead Exemption, we encourage you to apply for your homestead exemption by April 1, 2025.
- SB 566 was passed by the 2026 General Assembly and signed by the Governor April 23, 2026.
- Changes the format of the Notice of Assessment for 2026.
- Allows for exemption applications to be accepted up until the last day for filing an appeal for the current tax year (eliminates gap between April 1 and the appeal deadline).
The deadline to apply for any new homestead exemptions is the last day for filing an appeal of each year for the current tax year. Homestead exemptions only need to be applied for once, unless the home is sold.
