Exemptions Overview

 

Homestead Division

The Glynn County Office of Tax Commissioner Homestead Division accepts Homestead Applications from 8:30 a.m. to 4:30 p.m., Monday-Friday. (with exception to scheduled holidays). Applicants wishing to secure homestead for the current tax year must apply, and provide all required documents by April 1st. For a list of requirements, click here. 

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Homestead Rights and Responsibilities

If a taxpayer becomes ineligible for any Homestead Exemption, it is their responsibility to notify the Office of Tax Commissioner. Changes in residency status, such as the death of the applicant, co-applicant, or spouse; a change of mailing address; or changes in income (for income-based exemptions only). If there is a change in residency, such as renting out the house or a room, taxpayers must inform the Property Appraisal's office to avoid losing their full Homestead Exemption.

General Homestead Exemption Rules

Several types of homestead exemptions have been enacted to reduce the burden of Ad Valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence (some exceptions to this rule apply and our Homestead Division can explain them to you.)

To receive the benefit of the homestead exemption, the taxpayer or his or her agent must file an initial application/affidavit with the Tax Commissioner’s office. In Glynn County, the application is filed with the Tax Commissioner’s Office. The application must be filed between January 1st and April 1st of the year for which the exemption is first claimed by the taxpayer. When applying for the first time, applicants must have owned the property on January 1st of the tax year. 

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of ownership or the taxpayer seeks to qualify for a different kind of exemption. It shall be the duty of any person granted the homestead
exemption under subsection (b) of this section to notify the Tax Commissioner of the county or the designee thereof in the event that person for any reason becomes ineligible for that exemption. (HB1691).

According to Georgia State Law a few general rules apply with respect to applicants and the specific property that qualify for homestead exemptions:

• The homestead is defined as that real property owned by the applicant to include only the primary residence and not more than five contiguous acres of land immediately surrounding such residence.
• The applicant must own the real property for which the exemption is claimed on January 1 of the tax year in question. Exceptions to this rule include applicants who hold an estate for life in the property and to otherwise qualified property where the applicant is purchasing the property under a bona fide contract to purchase where the title will be transferred to the applicant when the contract is completed. Jointly owned property qualifies for the exemption if the applicant otherwise qualifies.
• The property must be the actual permanent and legal place of residence and domicile of the applicant. Exception to this rule covers members of the armed forces who are absent from the home because of military assignment and incapacitated parents in which one of the children occupies and maintains the home.
• The building must be used principally as a dwelling.
• Only one homestead exemption may be granted for one immediate family group. Therefore, each exemption stands alone and one cannot be added on top of the other.
• Applicants may hold no other homestead in any other state, or county. 
• The applicant must file at least an initial application for homestead exemption before the exemption is granted.
• The deadline for filing an application for homestead exemption in Glynn County is April 1st.
• Failure to apply by the deadline will result in loss of the exemption for that year. (O.C.G.A. 48-5-45)
• Based on Coleman v. Glynn County, your L-5 exemption year will be the taxable year immediately preceding the taxable year in which the homestead exemption was first granted to you.

Under 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 in your county can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

The Standard Homestead Exemption is available to all homeowners who otherwise qualify by ownership and residency requirements and it is an amount equal to $2,000, which is deducted from the 40% assessed value of the homestead property. The exemption applied to the maintenance and operation portion of the mill rate levy of the county and the county school system. It does not apply to the portion of the mill rate levied to retire bonded indebtedness.