Homestead Exemption
Homestead Exemption Basics
To qualify for a homestead exemption, you must own and be occupying your personal residence as of January 1. By state law, your homestead becomes your legal residence for all purposes in the state of Georgia, including vehicle registration and voting.
You may qualify for only one homestead exemption in the state. You must apply for the exemption in person at the Board of Assessors Office by April 1 of the applicable tax year. You only need to apply once for the exemption.
If your situation changes and you qualify for a different exemption, you will need to return to the Assessors Office to apply for the new exemption. Contact Board of Assessors at 770-278-7676.
The Deadline for filing for Homestead Exemption is April 1.
Apply for Homestead ExemptionTypes of Homestead Exemptions
Basic Homestead Exemption
To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Rockdale County, the application is filed with the Board of Assessors Office. The application must be filed prior to 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. 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 Rockdale County can answer questions regarding the standard exemptions as well as any local exemptions that are in place. The Local County Exemptions supersede the state exemption amount when the local exemption is greater than the state exemption.
Age 62 School Tax Exemption
This is an exemption from all taxes in the school general and school bond tax categories. In order to qualify, you must be 62 years of age on or before January 1 of the current tax year. When applying you must provide proof of age.
State Senior Age 65 Exemption
This is a $4,000 exemption in the state, county bond, and fire district tax categories. In order to qualify, you must be 65 years of age on or before January 1 and your annual net income cannot exceed $10,000 for the immediately preceding tax year. This includes income of your spouse but does not include Social Security or retirement income. When applying , you will need to complete an Age 65 $4,000 Exemption Income affidavit.
Disability Exemption
This is a $22,000 exemption in all tax categories except the state. In order to qualify, you must be disabled on or before January 1 and your annual net income cannot exceed $12,000 for the immediately preceding year. This includes income of your spouse but does not include income received as a result of the disability; e.g. disability retirement. When applying you must provide proof of income and a doctor’s certificate stating that you are disabled and that you are unable to be gainfully employed and likely to remain permanent.
