Exemptions
Homestead Exemptions
The deadline for filing an application for a homestead exemption in Athens-Clarke County is April 1. An application for homestead exemption must be made in-person at the Tax Commissioner’s Office.
A new low-income homestead exemption is available for Athens-Clarke County property owners who meet federal poverty guidelines. Learn more about the low-income homestead exemption and the qualification requirements on the Low-Income Homestead Exemption page.
Failure to apply by the deadline will result in loss of the exemption for that year. Beginning July 1, 2005, application for homestead exemption may be submitted any time during the year but must be received before April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the tax commissioner will activate the exemption the following year.
The State of Georgia offers homestead exemptions to persons that own and occupy their home as a primary residence in the amount of $2,000. Athens-Clarke County offers homestead exemptions that are more beneficial to the taxpayer than the exemptions offered by the state. The local homestead is an additional $23,000 over the standard state exemption. The homestead exemption is deducted from the assessed value (40% of the fair market value) of the home. Then the mill rate is applied to arrive at the amount of ad valorem tax due.
Download a Trust Affidavit for Homestead
Freeport Exemptions
Athens-Clarke County voters have elected to exempt the total value of the following types of commercial and industrial inventory:
- Raw materials and goods in process of manufacture
- Finished goods produced in Georgia within the last 12 months
- Finished goods stored in Georgia within the last 12 months and destined for shipment out of state
The deadline for filing an application for free port exemption with the Board of Tax Assessors is April 1 to receive the full exemption.
State and Local Homestead Exemptions Offered in Athens-Clarke County
| Code | Type | State | County M&O | County Bond | School M&O | School Bond |
|---|---|---|---|---|---|---|
| S1 | Regular - Owner-occupied principal residence | $2,000 | $25,000 | 0 | $10,000 | 0 |
| SC | Age 65 | 100% on home and up to 10 contiguous acres of land and $2,000 on balance of value | $25,000 | 0 | Floating | 0 |
| S3 | Age 62 - Net Income of applicant and spouse is less than $10,000 | $2,000 | $25,000 | 0 | $10,000 | $10,000 |
| S4 | Age 65 - Net Income of applicant and spouse is less than $10,000 | 100% on home and up to 10 contiguous acres of land and $4,000 on balance of value | $25,000 | $4,000 | Floating | $10,000 |
| S5 | 100% disabled veteran; surviving spouse of disabled veteran who has not remarried | $109,986 | $109,986 | $109,986 | $109,986 | $109,986 |
| SD | Age 65 - 100% disabled veteran; surviving spouse of disabled veteran who has not remarried | 100% on home and up to 10 contiguous acres of land and $90,364 on balance of value | $109,986 | $109,986 | Floating | $109,986 |
| SS | Surviving spouse of U.S. service member killed in action who has not remarried | $109,986 | $109,986 | $109,986 | $109,986 | $109,986 |
| SE | Age 65 - Surviving spouse of U.S. service member killed in action who has not remarried | 100% on home and up to 10 contiguous acres of land and $90,364 on balance of value | $109,986 | $109,986 | Floating | $109,986 |
| SG | Surviving spouse of a firefighter or peace officer killed in the line of duty who has not remarried | 100% | 100% | 100% | 100% | 100% |
| S6 | Age 62 - Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000 | Floating on home and up to five acres of land | Floating on home and up to five acres of land | 0 | $10,000 | 0 |
| S8 | Age 62 - Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000 and net income of applicant and spouse is less than $10,000 | Floating on home and up to five acres of land | Floating on home and up to five acres of land | 0 | $10,000 | $10,000 |