Homestead Exemption

Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value).

To receive the benefit of the homestead exemption the taxpayer must file an initial application. In Catoosa County the application is filed with the Tax Commissioner's Office. First time homeowners need to bring a copy of their warranty deed to ensure their application is filed correctly. With respect to all of the homestead exemptions the Board of Assessors makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure is then available to the taxpayer.

Georgia law allows for the year-round filing of homestead applications but the application must be received by April 1 of the year for which the exemption is first claimed by the taxpayer. Homestead applications received after that date will be applied to the next tax year.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.

Under authority of the State Constitution several different types of homestead exemptions are provided. These are called State Exemptions. In addition, local governments are authorized to provide for increased exemption amounts. These are called Local County Exemptions. Catoosa County has such local county exemptions. The Local County Exemptions supersede the State Exemptions when the Local Exemption amount is greater than the State Exemption amount. The Tax Commissioner's office and Tax Assessor's Office can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

Available Catoosa County Homesteads (these are State & Local exemptions combined) Georgia ID required for all Homestead exemptions.

REGULAR HOMESTEAD EXEMPTIONS

• No income requirements
• $2,000 for State, County and School Purposes

VETERANS EXEMPTIONS

• Must be 100% disabled-service connected
• Letter from Veteran Affairs verifying disability
• Unremarried surviving spouse or minor children may also qualify
• Currently this exemption amount is $117,014

SENIOR EXEMPTIONS

• Local School Exemption #1 - Owner must be 62 prior to January 1 of the year applied for. There is no income limit. This is a $2,000 exemption off the school tax assessment.
• Local School Exemption #2 - Owner must be 75 prior to January 1 of the year applied for .There are no income restrictions. This is a total school tax exemption. No multiple homes on property.
• Local Disability Exemption Under 62 - The owner must be permanently disabled per the Social Security Administration and have a gross household income of less than $20,000 (increased from $14,000, effective January 1, 2009). This is a $30,000 exemption off the county and school tax assessments.
• Local County Tax Exemption (Effective January 1, 2009) - The owner must be 62 or over prior to January 1 of the year applied for and have a gross household income of less than $20,000. This is a total county tax exemption.
• Local Age 65 exemption for residents with Federal Adjusted Gross Income $30,000 or less. Proof of income required.
• Please call 706-965-2571 for additional information about homestead exemption requirements and eligibility.