Homestead Exemption
The deadline for filing for a homestead exemption in Glynn County is April 1. Applications must be completed in person by visiting the Tax Office. Failure to apply by the deadline will result in loss of the exemption for that year.
Office hours for filing homestead exemption is Monday - Friday, 8:30 a.m. - 4:30 p.m.
Exemptions Offered by the State
The State of Georgia offers homestead exemptions to all qualifying homeowners. Glynn County has increased the amounts of homestead exemptions above the amounts offered by the State. State Exemptions can be viewed here.
Homestead Exemptions Offered Glynn County
L2 - $8,000 county portion
L3 - 62 - age $8,000 county portion
L4 - 62 - age $10,000 county portion, Income cannot exceed $20,000
L5 – Value Freeze when Homestead Exemption is Approved, (more commonly known as “Scarlett - Williams”)
L6 – 65 – age income cannot exceed $40,000 more commonly known as “Chapman – Lane”)
L2 – Standard Exemption. Each resident of Glynn County is granted an exemption on that person’s homestead from all Glynn County Ad Valorem taxes for county purposes in the amount of $8,000 of the assessed value of that homestead. Homestead exemption can be applied to mobile homes only when the owner owns and resides on the land on which the mobile home is located.
L3 - Elderly Exemption. Increased homestead exemption for homeowners 62 and older from all Glynn County Ad Valorem taxes for county purposes in the amount of $8,000 of the assessed value of that homestead, (not based on income).
L4 – Standard Elderly School Tax Homestead Exemption. Increased homestead exemption for homeowners 62 and older where the net income from all family members residing in the homestead does not exceed $20,000 for the preceding year. This exemption applies only to county tax but it does include taxes levied to retire bonded indebtedness. The amount of the exemption is up to $10,000 deducted from the 40% assessed value of the homestead property. Do not need to re-apply if received exemption the prior year. Must re-apply only if taxable income increases above the qualifying amount or on newly acquired homesteaded property.
L5 – Scarlett-Williams Homestead Valuation Freeze Exemption. Glynn County has enacted a homestead valuation freeze exemption. This exemption will freeze the valuation base year; i.e., the taxable year, immediately preceding the year in which the homestead exemption was
first granted. This valuation remains in place for as long as the homeowner owns and resides on the property and makes no major improvements.
L6 – Chapman-Lane Senior School Tax Exemption. Homeowners who are 65 years of age or older on January 1, and whose income together with the income of the spouse does not exceed $40,000 for the immediately preceding year may claim an additional exemption from school Ad Valorem tax. Income in this instance is defined as Georgia Net Taxable Income. The deadline for filing for this exemption is April 1. Bring in current previous year proof of Income (State, Federal Tax Return). If State and Federal Income Tax is not required to be filed, bring documents reflecting the total Household Income (Social Security, Retirement, etc.). Must supply picture I.D. (New voted on November 2008). Do not
need to re-apply if received exemption the prior year. Must re-apply only if your Georgia Net taxable income increases above $40,000 or on newly acquired Homesteaded property.
S3-62 or older with income less than $10,000. Each resident of Glynn County who is a senior citizen (62 years or older) is granted an exemption from all Glynn County Ad Valorem taxes for county purposes: $10,000 off of the assessed value of that homestead, if that person’s income, together with the income of the spouse who resides within such homestead, does not exceed $10,000 for the immediately preceding taxable year. Do not need to re-apply if received exemption the prior year. Must re-apply only if taxable income increases above the qualifying amount or on newly acquired Homesteaded
property.
S4- Standard Elderly General Homestead Exemption (65+). Available to homeowners who otherwise qualify and who are 65 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year may claim a $4,000 exemption from County taxes. They are also eligible to claim a $10,000 exemption from school taxes and any taxes levied to retire school bond indebtedness. Social Security income and certain retirement income are excluded from the calculation of the income threshold. Do not need to re-apply if received exemption the prior year. Must reapply only if taxable income increases above the qualifying amount or on newly acquired Homesteaded property.
S5-Disabled Veterans Homestead Exemption. Available to certain disabled veterans or un-remarried spouses or minor children up to a certain amount (call office for details) deducted from the 40% assessed value of the homestead property. This exemption applies to all Ad Valorem tax levies. Applicant must be deemed 100% service connected disabled or unemployable by the Veteran’s Administration.
Applicant must present a letter from the VA office showing percentage/employment status.
Surviving Spouse Exemption of Firefighter or Peace Officer as provided in House Bill 81 is available for un-remarried surviving spouse of a Firefighter or Peace Officer killed in the line of duty. This also includes Disabled Veterans.
SS The Surviving Spouse of Member of Armed Forces Killed in Action Exemption is available to the un-remarried surviving spouse of a member of the armed forces of the United States killed in or who died as a result of any war or armed conflict. See Tax Commissioner’s office for further details.
S6-S9 Floating or Varying Homestead Exemption is an exemption which is available to homeowners 62 or older with gross household incomes of $30,000 or less. The exemption applies to state and county ad valorem taxes but it does not apply to school tax. The exemption is called a
floating exemption because the amount of the exemption increases as the value of the homestead property is increased. Since the exemption replaces any other state and county exemption already in place for the property, taxpayers should be very careful in making application, since
in many instances the granting of this exemption will initially at least increase the amount of taxes levied on the property. Please call the Tax Commissioners Office for clarification or additional information.
In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of Ad Valorem taxes on a 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. (See Tax Assessor’s office)
With respect to all of the homestead exemptions, the Board of Tax Assessors makes the final determination as to eligibility. However, if the application is denied, the taxpayer must be notified that an appeal procedure is available for the taxpayer
How to Figure a Homestead Exemption
The basic formula to figure the tax on a home using the State's standard $2,000 homestead exemption is:
[(40% * FMV) - $2,000] * millage rate = tax due.
Example: If a person that owned a home with a market value of $100,000 in an unincorporated area of a county where the millage rate was 25.00 mills, that person's property tax would be $950.00 (millage rates for motor vehicles in 2004 were the same rates applied to real property in 2003). Multiply $100,000 by 40% which is equal to the assessed value of $40,000 and subtract the homestead exemption of $2,000 from the assessed value. Then multiply $38,000 by .02500 which is equal to $950.00.
Office hours for filing homestead exemption is Monday - Friday, 8:30 a.m. - 4:30 p.m.
Exemptions Offered by the State
The State of Georgia offers homestead exemptions to all qualifying homeowners. Glynn County has increased the amounts of homestead exemptions above the amounts offered by the State. State Exemptions can be viewed here.
Homestead Exemptions Offered Glynn County
L2 - $8,000 county portion
L3 - 62 - age $8,000 county portion
L4 - 62 - age $10,000 county portion, Income cannot exceed $20,000
L5 – Value Freeze when Homestead Exemption is Approved, (more commonly known as “Scarlett - Williams”)
L6 – 65 – age income cannot exceed $40,000 more commonly known as “Chapman – Lane”)
L2 – Standard Exemption. Each resident of Glynn County is granted an exemption on that person’s homestead from all Glynn County Ad Valorem taxes for county purposes in the amount of $8,000 of the assessed value of that homestead. Homestead exemption can be applied to mobile homes only when the owner owns and resides on the land on which the mobile home is located.
L3 - Elderly Exemption. Increased homestead exemption for homeowners 62 and older from all Glynn County Ad Valorem taxes for county purposes in the amount of $8,000 of the assessed value of that homestead, (not based on income).
L4 – Standard Elderly School Tax Homestead Exemption. Increased homestead exemption for homeowners 62 and older where the net income from all family members residing in the homestead does not exceed $20,000 for the preceding year. This exemption applies only to county tax but it does include taxes levied to retire bonded indebtedness. The amount of the exemption is up to $10,000 deducted from the 40% assessed value of the homestead property. Do not need to re-apply if received exemption the prior year. Must re-apply only if taxable income increases above the qualifying amount or on newly acquired homesteaded property.
L5 – Scarlett-Williams Homestead Valuation Freeze Exemption. Glynn County has enacted a homestead valuation freeze exemption. This exemption will freeze the valuation base year; i.e., the taxable year, immediately preceding the year in which the homestead exemption was
first granted. This valuation remains in place for as long as the homeowner owns and resides on the property and makes no major improvements.
L6 – Chapman-Lane Senior School Tax Exemption. Homeowners who are 65 years of age or older on January 1, and whose income together with the income of the spouse does not exceed $40,000 for the immediately preceding year may claim an additional exemption from school Ad Valorem tax. Income in this instance is defined as Georgia Net Taxable Income. The deadline for filing for this exemption is April 1. Bring in current previous year proof of Income (State, Federal Tax Return). If State and Federal Income Tax is not required to be filed, bring documents reflecting the total Household Income (Social Security, Retirement, etc.). Must supply picture I.D. (New voted on November 2008). Do not
need to re-apply if received exemption the prior year. Must re-apply only if your Georgia Net taxable income increases above $40,000 or on newly acquired Homesteaded property.
S3-62 or older with income less than $10,000. Each resident of Glynn County who is a senior citizen (62 years or older) is granted an exemption from all Glynn County Ad Valorem taxes for county purposes: $10,000 off of the assessed value of that homestead, if that person’s income, together with the income of the spouse who resides within such homestead, does not exceed $10,000 for the immediately preceding taxable year. Do not need to re-apply if received exemption the prior year. Must re-apply only if taxable income increases above the qualifying amount or on newly acquired Homesteaded
property.
S4- Standard Elderly General Homestead Exemption (65+). Available to homeowners who otherwise qualify and who are 65 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year may claim a $4,000 exemption from County taxes. They are also eligible to claim a $10,000 exemption from school taxes and any taxes levied to retire school bond indebtedness. Social Security income and certain retirement income are excluded from the calculation of the income threshold. Do not need to re-apply if received exemption the prior year. Must reapply only if taxable income increases above the qualifying amount or on newly acquired Homesteaded property.
S5-Disabled Veterans Homestead Exemption. Available to certain disabled veterans or un-remarried spouses or minor children up to a certain amount (call office for details) deducted from the 40% assessed value of the homestead property. This exemption applies to all Ad Valorem tax levies. Applicant must be deemed 100% service connected disabled or unemployable by the Veteran’s Administration.
Applicant must present a letter from the VA office showing percentage/employment status.
| For more information regarding state benefits for Georgia Veterans, click here. |
Surviving Spouse Exemption of Firefighter or Peace Officer as provided in House Bill 81 is available for un-remarried surviving spouse of a Firefighter or Peace Officer killed in the line of duty. This also includes Disabled Veterans.
SS The Surviving Spouse of Member of Armed Forces Killed in Action Exemption is available to the un-remarried surviving spouse of a member of the armed forces of the United States killed in or who died as a result of any war or armed conflict. See Tax Commissioner’s office for further details.
S6-S9 Floating or Varying Homestead Exemption is an exemption which is available to homeowners 62 or older with gross household incomes of $30,000 or less. The exemption applies to state and county ad valorem taxes but it does not apply to school tax. The exemption is called a
floating exemption because the amount of the exemption increases as the value of the homestead property is increased. Since the exemption replaces any other state and county exemption already in place for the property, taxpayers should be very careful in making application, since
in many instances the granting of this exemption will initially at least increase the amount of taxes levied on the property. Please call the Tax Commissioners Office for clarification or additional information.
In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of Ad Valorem taxes on a 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. (See Tax Assessor’s office)
With respect to all of the homestead exemptions, the Board of Tax Assessors makes the final determination as to eligibility. However, if the application is denied, the taxpayer must be notified that an appeal procedure is available for the taxpayer
| Code |
Exemption Type | County General |
County Bond |
School General |
School Bond |
State |
Age |
Other |
Net Income |
Gross Income |
GA Law |
| S1 | Regular | 2,000 | 2,000 | 2,000 | |||||||
| S3 | Elderly | 2,000 | 10,000 | 10,000 | 2,000 | 62 | <10,000 | ||||
| S4 | Elderly | 4,000 | 4,000 | 10,000 | 10,000 | 4,000 | 65 | <10,000 | |||
| L1 |
Value Freeze (1) |
Floating |
Floating |
Floating |
Floating |
0 |
Age 62 or disabled | <12,000 |
HB108, 1987 | ||
| L2 | Automatic Exemption (2) |
8,000 |
8,000 |
0 |
0 |
0 |
Must be getting homestead exemption |
SB651, 1998 | |||
| L3 |
Elderly (2) |
8,000 |
8,000 |
0 |
0 |
0 |
62 |
Must be getting homestead exemption | SB651, 1998 | ||
| L4 |
Elderly (2) |
10,000 |
10,000 |
0 |
0 |
0 |
62 |
Must be getting homestead exemption | <20,000 |
SB651, 1998 | |
| L5 |
Value Freeze (2,3) |
Floating |
Floating |
Floating |
Floating |
0 |
Must be getting homestead exemption | HB1690, HB1691 2000 | |||
| L6 |
School Exemption |
100% |
100% |
62 |
40,000 |
SB486, 2008 |
- Value is frozen at the value for the year of application approval.
- This exemption is in addition to State authorized exemptions.
- Value is frozen at the value for the preceding taxable year in which the exemption is granted to the most recent owner of the homestead.
How to Figure a Homestead Exemption
The basic formula to figure the tax on a home using the State's standard $2,000 homestead exemption is:
[(40% * FMV) - $2,000] * millage rate = tax due.
Example: If a person that owned a home with a market value of $100,000 in an unincorporated area of a county where the millage rate was 25.00 mills, that person's property tax would be $950.00 (millage rates for motor vehicles in 2004 were the same rates applied to real property in 2003). Multiply $100,000 by 40% which is equal to the assessed value of $40,000 and subtract the homestead exemption of $2,000 from the assessed value. Then multiply $38,000 by .02500 which is equal to $950.00.
New Homestead Codes
On August 14, 2023 our records system was updated. Your applied Homestead Exemptions have not changed, but you may notice different Homestead Codes on your bills and assessment notices. Use the chart below to determine what homestead exemptions you have.
Download a printable PDF copy here. |
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