Special Qualification Exemptions
All applications for Special Qualification Exemptions must be made in person in the Tax Commissioner’s Office due to the documentation that is required. All applicants must bring with them a copy of their current motor vehicle registration showing that their name and mailing address is the same as the property for which they are applying for an exemption.
If you do not have a vehicle in your name, you must bring copies of two utility bills showing the name and mailing address on the bill is the same as that of the property for which an exemption is being requested. Applicants must also bring a valid Georgia Driver’s License or State of Georgia-issued ID, as well as any documentation listed.
62-Year-Old: All School
Property owners age 62 years and older as of January 1st can apply for a reduction of 100% of assessed taxes for schools. Qualifying individuals must specifically apply for this exemption after reaching the age of 62.
65-Year-Old with Annual Income Less than $10,000
This exemption allows a reduction of up to $8,000 for County tax. Requirements include proof of age and proof that the previous year’s net income did not exceed $10,000 per immediate family group (husband and wife, husband and husband, wife and wife). Social Security benefits and retirement pensions do not count towards the $10,000 income limit (with some qualifications). Bring in to the office current income amounts as well as Social Security numbers of all spouses.
65-Year-Old with 10 Acres of Land
This exemption allows a reduction of 100% of the assessed value of a home and up to 10 contiguous acres of land and $4,000 on balance of value. Bring in to the office current income amounts as well as Social Security numbers of all spouses.
This exemption is a reduction of up to half the assessed value for school tax. Documentation to bring in for this exemption is two documents from doctors and/or from the Social Security Administration. This documentation must state the severity of the disability, that the disability is likely to be permanent, and the taxpayer is unable to be gainfully employed.
This exemption provides a reduction of up to $73,768 of the assessed value for County and school tax. Requirements include a letter from the Veterans Administration stating 100% service-connected disability or less than 100% service-connected disability but 100% compensated. There are also available veteran exemptions for the un-remarried surviving spouse or minor child of the veteran who continues to occupy the home as the primary residence. The VA letter must be provided when the application is filed.
Un-remarried Surviving Spouse of a Member of the Armed Forces Killed in Action
This exemption is granted up to $50,000 Homestead Exemption for State, County, municipal and school purposes. The surviving spouse will continue to be eligible for the exemption as long as they do not remarry. Documentation is required from the Secretary of Defense proving spousal benefits.
Un-remarried Surviving Spouse of a Firefighter or Peace Officer Killed in Action
This exemption is 100% of all ad valorem taxes. Documentation is required.
City of Douglasville & City of Villa Rica 65-Year-Old Residents
The cities of Douglasville and Villa Rica have separate exemptions for senior property owners with property inside the corporate limits. These exemptions change over time. Please check with the Tax Commissioner’s staff for any current exemptions.