Homestead Exemption

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 and occupied by the taxpayer 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 Lowndes County, the application is filed with the Tax Commissioners Office. The application must be filed between January 1 and 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 Commissioner's Office in Lowndes County can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

The Local County Exemptions supercede the state exemption amount when the local exemption is greater than the state exemption.

HOMESTEADEXEMPTION FILING DATES ARE JANUARY 1st THROUGH April 1st.

Effective June 1, 2005 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 still own and occupy the property as of January 1 to be eligible.Follow the hyper link below to see all available homestead exemptions or you may contact the Tax Commissioner's office with any questions regarding homestead exemptions. Only one homestead exemption shall be applicable.

Information provided courtesy of Lowndes County website:  http://www.lowndescountytax.com/