Please Note:

Important Announcement: 2023 Homeowner Tax Relief Grant

The State of Georgia has approved a Homeowner Tax Relief Grant (HTRG) for 2023.

• What is the HTRG? The HTRG is a one-time tax credit funded by the state of Georgia. This credit will be applied to the 2023 property tax bill for homeowners currently holding a property tax exemption.
• How was the credit funded? The Georgia General Assembly and Governor Brian Kemp provided grant funds from a state surplus to pay a portion of property taxes for eligible homeowners in 2023.
• Who will receive this tax credit? Homeowners who currently have a Fayette County property tax exemption for the 2023 tax year will receive this credit on your 2023 tax bill in addition to your current exemption(s).
• How much is the credit? The state of Georgia designated that up to $18,000 of assessed value is eligible for the credit. The actual amount of the credit depends on the location of your property and how much assessed value remains after your homestead exemption is applied.

All exemption applications must be made in person at the Tax Commissioner's Office before April 1st of the current tax year ~ if you owned and occupied that home as your primary residence on January 1st of the current tax year. New homeowners as of January 2nd of the current tax year can make application for exemption(s) June 1st of the current tax year - April 1st of the following tax year. You must provide a copy of your recorded Warranty Deed or Settlement Statement and your Georgia Drivers License to make the application. By signing an application, the homeowner is lawfully testifying that they do not hold an active application for another property anywhere else in the country. Refinancing does not remove exemptions.

Basic Homestead – Basic Homestead Exemption coded L1

The L1 basic Homestead Exemption is available for application by any homeowner meeting the criteria above. This exemption provides tax relief of approximately $60 - $85 dollars per tax year.

62-65 Years of Age – Senior Exemption coded L2

If you are 62 years of age by January 1st of the current tax year, you may qualify for a senior exemption that will increase the reduction in the school tax portion of your bill from $2,000.00 to $4,000.00. To apply for this exemption you will need to bring your Georgia Driver’s license any time after your 62nd birthday but on or before April 1st of the following year. If the property is newly purchased (within a year) you will need to bring a copy of your recorded Warranty Deed or Settlement Statement.

65 Years of Age or Older - 50% School Tax Exemption coded L3 or 100% School Tax Exemption coded L4

If you were 65 years of age or older by January 1st of the current tax year you may qualify for a 50% reduction in school tax. To apply for this exemption you will need to come in any time after your 65th birthday but on or before April 1st of the following year. For this exemption you will need to bring your Georgia driver’s license. If you have a house-hold state taxable income less than $15,000.00 then you will also need to bring you Georgia Income Tax Return (Form 500). If you are not required to file Federal or State Income Tax Returns, you will need to provide copies of two current consecutive monthly bank statements for all household members. This exemption would result in a 100% reduction of school taxes. If the property is newly purchased (within a year) you will need to bring a copy of your recorded Warranty Deed or Settlement Statement.

Disabled Person - 50% School Tax Exemption coded L5 or 100% School Tax Exemption coded L6

If you are 100% disabled you may qualify for a reduction in school taxes. To apply for a disabled exemption you will need to bring your Georgia driver’s license, your Social Security Awards Letter and one Doctor’s Affidavit completed by your doctor. This exemption would reduce your school tax by 50%. If you are 100% disabled but not receiving Social Security for your disability you can still apply for the 50% reduction. To apply you would need two Doctor’s Affidavits completed by different doctors. Doctor’s affidavits are supplied by this office. If you have a house-hold state taxable income less than $15,000.00 then you will need to bring your Georgia Income Tax Return (Form 500). If you are not required to file Federal or State Income Tax Returns, you will need to provide copies of two current consecutive monthly bank statements for all household members. This exemption would result in a 100% reduction of school taxes. If the property is newly purchased (within a year) you will need to bring a copy of your recorded Warranty Deed or Settlement Statement.

Floating Exemption – L7

This exemption is available to all taxpayers holding a current exemption with the exception of those receiving the benefit of a 100% reduction in school taxes and will reduce the school tax portion of your tax bill. A base value for the exemption is determined for each homesteaded property within the county that can only be increased, annually, by the lessor of 3% or the inflation rate, plus any additions or improvements to the property, for the purposes of calculating the school portion of the tax bill.

Disabled Veteran or Widow(er) – Standard Disabled Veterans Exemption coded LV1 or LDV1. Veterans Exemption with 100% School Tax Exemption coded LDV2

If you are a 100% disabled veteran (service related) or paid at the 100% rate you may qualify for a Disabled Veterans Exemption which will provide additional savings in your property tax bill. This is a $117,014.00 exemption that is deducted from the 40% assessed value of your home. The un-remarried widow(er) continuously occupying the residence may continue to receive this same exemption. To apply for this exemption you will need to bring your Georgia driver’s license and a letter from the Veterans Administration stating that you are 100% disabled or paid at the 100% rate. If you have a house-hold state taxable income less than $15,000.00 then you will need to bring your Georgia Income Tax Return (Form 500). If you are not required to file Federal or State Income Tax Returns, you will need to provide copies of two current consecutive monthly bank statements for all household members. This exemption would result in a 100% reduction of the school taxes in combination with the Disabled Veterans Exemption. If the property is newly purchased (within a year) you will need to bring a copy of your recorded Warranty Deed or Settlement Statement.

Click here to see the documents needed to qualify for property tax exemptions.

All exemptions require that the owner occupy the home on January 1 of the current tax year and must be applied for, in person, in the Tax Commissioner's Office to be effective in the calendar year in which the application is made. You are not required to file annually but you must notify the Tax Commissioner's Office if you no longer qualify for an Exemption. If you see an exemption code on your tax bill that is not listed in the chart above please contact the Tax Commissioners Office for clarification. If the home is recently purchased you will need to provide a copy of your Warranty Deed or Settlement Statement at the time of application for any exemption. You will also need to bring your Georgia Driver's License at the time of application for any exemption.

Accepted forms of Proof of Age:

• Birth Certificate
• Georgia Drivers License
• Georgia I. D. Card
• Passport

Proof of Disability — Disabled Persons:

Affidavits from two different Georgia doctors stating that you are 100% totally and permanently disabled or one Georgia doctor's affidavit and a Social Security Administration Awards Letter stating that you are 100% totally and permanently disabled.

Proof of Disability Veteran:

Verification by the Veterans Administration showing that you are 100% totally and permanently disabled or being paid at the 100% rate. The V.A. Awards letter must state the effective date that the 100% rating was awarded or the date compensation began at 100%. If applying as the un-remarried widow(er) of a veteran killed in armed conflict, you will need documentation from the Secretary of Defense that he/she received death benefits as a result of the death of a spouse killed while on active duty.

Veterans may also qualify for an exemption based on both disability and taxable income. To determine eligibility, you must provide proof of disability as noted above and a Georgia or Federal tax return or bank statements for all household members.

** If you are not required to file Federal or State Income Tax Returns, you will need to provide copies of two current consecutive monthly bank statements for all household members.