Exemptions
HOMESTEAD EXEMPTIONS
HOMEOWNERS TAX RELIEF GRANT
SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAMS
FREEPORT EXEMPTION
APPEALS
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 the taxpayer and occupied as his or her
legal residence (some exceptions to this rule apply and your tax assessors' office can explain them to you).
To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Candler County,
the application is filed with the Tax Assessor's Office. The application must be filed by April 1 of the year for which the
exemption is first claimed by the taxpayer. The homestead application is normally filed at the same time the initial tax
return for the homestead property is filed.
Once granted, the homestead exemption is automatically renewed each year. The taxpayer does not have to apply
again unless there is a change in ownership of property or the taxpayer seeks to qualify for a different kind of
exemption.
Under the authority of the State Constitution, several different types of homestead exemptions are provided. In
addition, local governments are authorized to provide for increased exemption amounts and several have done so.
The tax assessors' office in Candler County can answer questions regarding the standard exemptions. Candler
County does not have any local exemptions at this time.
Homestead exemptions may be filed for any time during the year. However, exemptions must be filed for
by April 1 to apply to the current tax year. You must own and occupy the property as of January 1 to be
eligible.
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Standard Homestead Exemption
The Home of each resident of Georgia that is actually occupied and used as the primary residence by the
owner may be granted a $2,000 exemption from state, county and school taxes except for school taxes levied
by municipalities and except to pay interest on and to retire bonded indebtedness. The $2,000 is deducted
from the 40% assessed value of the homestead. The owner of a dwelling house of a farm that is granted
homestead exemption may also claim a homestead exemption in participation with the program of rural
housing under contract with the local housing authority. (O.C.G.A 48-5-44)
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Individuals 65 Years of Age and Older May Claim a $4,000 Exemption
Individuals 65 years of age or over may claim a $4,000 exemption from all state and county ad valorem taxes if
the income of that person and his spouse does not exceed $10,000 for the prior year. Income from retirement
sources, pensions, and disability income is excluded up to the maximum amount allowed to be paid to an
individual and his spouse under the federal Social Security Act. The social security maximum benefit for 2017
is $64,448. The owner must notify the tax assessors' office if for any reason they no longer meet the
requirements for this exemption. (O.C.G.A. 48-5-47)
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Individuals 62 Years of Age and Older that are residents of each independent school district may claim an
additional exemption from ad valorem taxes for educational purposes and to retire school bond indebtedness if
the income of that person and his spouse does not exceed $10,000 for the prior year. Income from retirement
sources, pensions, and disability income is excluded up to the maximum amount allowed to be paid to an
individual and his spouse under the federal Social Security Act. The social security maximum benefit for 2017
is $64,448. The owner must notify the tax assessors' office if for any reason they no longer meet the
requirements for this exemption. This exemption may not exceed $10,000 of the homestead's assessed value.
(O.C.G.A. 48-5-52)
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Homestead Exemption for Disabled Veterans
Any qualifying disabled veteran may be granted an exemption for tax year 2017 of $77,307 from paying
property taxes for state, county, municipal, and school purposes. The value of the property in excess of this
exemption remains taxable. This exemption is extended to the un-remarried surviving spouse or minor children.
(O.C.G.A. 48-5-48)
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Homestead Exemption for Unremarried Surviving Spouse
The surviving spouse of a member of the armed forces who was killed in any war or armed conflict will be
granted a homestead exemption from all ad valorem taxes for state, county, municipal and school purposes in
the amount of $77,307. The surviving spouse will continue to be eligible for the exemption as long as they do
not remarry. (O.C.G.A. 48-5-52.1)
In addition to the various homestead exemptions that are authorized, the law provides a Property Tax Deferral
Program whereby qualified homestead property owners 62 and older with a gross income of $15,000 or less may
defer but not exempt the payment of ad valorem taxes on part or all of the homestead property. Generally, the tax
would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach
a level equal to 85% of the fair market value of the property. With respect to all of the homestead exemptions, the
Board of Assessors makes the final determination as to eligibility. If the homestead application is denied, the taxpayer
must be notified and an appeal procedure then is available to the taxpayer.
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HOMEOWNERS TAX RELIEF GRANT
The one-time Property Tax Relief Grant is a budget proposal by Governor Brian Kemp to refund $950 million in
property taxes back to homestead owners in the Amended Fiscal Year 2023 budget. This proposal became law when
Governor Kemp signed HB 18 on March 13, 2023.
With $950 million appropriated to the Department of Revenue in the Amended Fiscal Year 2023 budget, the
Department of Revenue will be able to reduce the assessed value of Georgia homesteads by $18,000 (Ga. Const.
Art. VII, §IIA, Para. I).
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SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAMS
Three general types of specialized preferential assessment programs are available for certain owners of certain
types of property. One of these programs authorizes assessment at 30% instead of 40% of the fair market value for
certain agricultural properties being used for bona fide agricultural purposes.
The second type of preferential program is the Conservation Use program which provides that certain agricultural
property, timber and farm land property, environmentally sensitive property, or residential transitional property is to be
valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value. For more
information on Conservation Use we have included the following Information.
WHAT IS CONSERVATION USE?
Conservation Use was approved by an overwhelming majority of Georgia voters in an effort to encourage agricultural
landowners to keep their land in production in exchange for favorable tax treatment. This favorable tax treatment is
designed to protect these property owners from being pressured by the property tax burden to convert their land from
agricultural use to residential or commercial use, hence the name ''conservation use'' assessment. In return for the
favorable tax treatment the property owner must keep the land undeveloped in a qualifying use for a period of ten
years on incur stiff penalties. Applications for current use assessment must be filed with the county Board of
Assessors on or before the last day for filing ad valorem tax returns in the county (April 1). A $12.00 recording fee
must accompany all applications.
QUALIFICATIONS
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Owner must be an individual or family farm corporation, estate, trust or non-profit organization.
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Owner agrees to maintain the property in a qualifying use of ''good faith'' production of agricultural products or
timber for 10 years.
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Owner cannot have over 2,000 acres statewide in the Conservation Use Program.
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The Tax Assessors Office may request additional information regarding the use of the property if the office
feels it is necessary to determine if the property qualifies for the exemption. Information that may
be requested is Schedule F (Profit or Loss from Farm Income), Form 4562 Depreciation, or Crop
Production Records the owner maintains. (mandatory on tracts less than 10 acres)
CONSERVATION USE VALUES
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Conservation values are set by the State of Georgia and cannot be appealed by the taxpayer, however the
Board of Assessors must still maintain the fair market value on the property which may still be
appealed by the taxpayer.
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The Conservation values established by the state are made up of a combination of the capitalized income
that could be produced from the land and market value. The ratio is 65% income and 35% fair
market value.
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The maximum amount that conservation values may be increased is 3% per year or a maximum of 34.39%
over the 10-year Covenant.
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The amount of savings on your tax bill cannot be determined at this time. The valuation for conservation use is
available on your property upon request. You then can compare the fair market value to the
conservation use value.
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Agricultural buildings may be included in the covenant. Although, the current values will not change on the
buildings, these buildings would be subject only to the 3% per year maximum increase.
BREACH ON CONTRACT
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If the owner breaks the Covenant a penalty of twice the taxes saved by the taxpayer will be imposed and
interest at the rate of 1% per month will be assessed if not immediately reported.
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If the Covenant is broken as a result of death or eminent domain (condemnation) no penalty will be assessed.
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If the Covenant is broken as a result of medically demonstrable illness or foreclosure, the penalty will be the
amount of taxes saved for the current year only.
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Leases or contracts for billboard signs, commercial use or any type of non-qualifying use will breach the
Covenant and all penalties will apply. Hunting leases are allowed.
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If the property is sold, and if the purchaser continues using the property as it was originally covenanted then no
penalty would be assessed. Purchaser must sign covenant agreeing to no change in use. However,
the taxpayer should be aware that if the use changes during the 10-year period all penalties would
apply.
OTHER FACTS
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If the owner desires to omit a portion of a tract from the Covenant they must present to the Assessors'
satisfaction a clearly defined description of the portion under the Covenant and a clearly defined
description of the portion not under the Covenant.
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The property owner may give up to 5.0 acres to a relative within the 4th degree of civil
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reckoning provided that relative builds a house on the property received within one year and resides in the
home
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Property is allowed to lie fallow or idle for up to 2 years within any 5-year period.
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Property owners over age 65 who renew their Covenant may elect after 3 years into the second 10-year
Covenant to terminate the Covenant by filing in writing a declaration with the Tax Assessors' office.
Each of these specialized or preferential programs requires the property owner to covenant with the
Board of Assessors to maintain the property in its qualified use for at least 10 years in order to qualify
for the preference. The Board of Assessors can explain the ownership and use restrictions regarding
property qualifying for either of these programs. Substantial penalties result if the covenant is broken.
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FOREST LAND PROTECTION ACT
The forest land protection act is an exemption available on timber tracts only that are 200 acres or larger. The
covenant is for 10 years and has the same exemption as conservation use woodland. Penalties apply for breach of
covenant. See tax office for more information
FREEPORT EXEMPTION
The governing authority of any county or municipality may, subject to the approval of the electors of
such political subdivision, except from ad valorem taxation, including all such taxes levied for
educational purposes and for State purposes, all or any of the following types of tangible property.
Application for this exemption must be made each year by April 1 in order to receive the maximum
exemption on qualifying Inventory.
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Inventory of goods in the process of manufacture or production, which shall include all partly finished goods
and raw materials, held for direct use or consumption in the ordinary course of the taxpayer's
manufacturing or production business in the State of Georgia.
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Inventory of finished goods manufactured or produced within the State of Georgia in the ordinary course of the
taxpayer's manufacturing or production business when held by the original manufacturer or
producer of such finished goods. The exemption provided for herein shall be for a period not
exceeding twelve (12) months from the date such property is produced or manufactured.
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Inventory of finished goods which, on the first day of January, are stored in a warehouse, dock or wharf,
whether public or private, and which are destined for shipment to a final destination outside the
State of Georgia and inventory of finished goods which are shipped into the State of Georgia from
outside the State and stored for transshipment to a final destination outside this State. The
exemption provided for herein shall be for a period not exceeding twelve (12) months from the date
such property is stored in this State.
For further details on Freeport exemption, read O.C.G.A. 48-5-48.2 in its entirety or contact the Tax
Assessors office.
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Contact Us
Cheyenne Lanier
Chief Appraiser
25 W Daniel Street, Ste B
Metter, GA 30439
Phone: (912) 685-6346
Fax (912) 685-3818
Office Hours:
8am - 5pm Monday-
Friday