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HOMESTEAD EXEMPTIONS
The deadline for filing for a homestead exemption in Glynn County is April 1.  Application for homestead exemption is made with the Tax Commissioner in the county.  Failure to apply by the deadline will result in loss of the exemption for that year.

The following local homestead exemptions are offered in this county:

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 "      SB651, 1998
L4 Elderly
(2)
10,000 10,000 0 0 0 62 "   <20,000  SB651, 1998
L5

Value Freeze
(2,3)

Floating Floating Floating Floating 0   "      HB1690, HB1691     2000
 L6    

School Exemption 

     100%  100%    65    40,000    SB486, 2008

(1) Value is frozen at the value for the year of application approval.
(2) This exemption is in addition to State authorized exemptions.
(3) 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.

Homestead Valuation Freeze Exemption: Glynn County has enacted a homestead valuation freeze exemption.  This exemption will freeze the valuation of property at the base year valuation for as long as the homeowner owns and resides on the property. 

Click here for more information on homestead valuation freeze exemptions and for a list of counties that have implemented an exemption of this type.


FREEPORT EXEMPTIONS Glynn County ratified a local freeport exemption on 11/2/76.  This exemption includes county and any municipal corporation within the county and covers 100% of inventory destined to be shipped outside Georgia.

AD VALOREM TAX PAYMENTS
Taxes are normally due in this county by November 15 of each year but the law allows taxpayers 60 days from the date of mailing before interest may be charged. Ad valorem taxes are collected by the Tax Commissioner.

Homestead Exemption
Generally, a homeowner is entitled to a homestead exemption on their home and land underneath provided the home was owned by the homeowner and was their legal residence as of January 1 of the taxable year.  (O.C.G.A. § 48-5-40)

Application for Homestead Exemption To be granted a homestead exemption, a person must actually occupy the home, and the home is considered their legal residence for all purposes.  Persons that are away from their home because of health reasons will not be denied homestead exemption.  A family member or friend can notify the tax receiver or tax commissioner and the homestead exemption will be granted. (O.C.G.A. § 48-5-40)

Application for homestead exemption must be filed with the tax commissioner's office, or in some counties the tax assessor's office has been delegated to receive applications for homestead exemption. 

The deadline for filing an application for homestead exemption is April 1 with the following exceptions:  (1) counties with installment billings have an application deadline of May 1, or they can establish a different date by local Act; or, (2) counties having a population of 81,300 to 89,000 have an application due date of April 1. 

Failure to apply by the deadline will result in loss of the exemption for that year.  (O.C.G.A. § 48-5-45)

Exemptions Offered by the State and Counties
The State of Georgia offers homestead exemptions to all qualifying homeowners (those exemptions are shown below on this page).  In some counties they have increased the amounts of their homestead exemptions by local legislation above the amounts offered by the State.  As a general rule the exemptions offered by the county are more beneficial to the homeowner

Homestead Exemptions Offered by the State
  • Standard Homestead Exemption
    The home of each resident of Georgia that is actually occupied and used as the primary residence by the owner may be granted a $2,000 exemption from state, county and school taxes except for school taxes levied by municipalities and except to pay interest on and to retire bonded indebtedness. The $2,000 is deducted from the 40% assessed value of the homestead. The owner of a dwelling house of a farm that is granted a homestead exemption may also claim a homestead exemption in participation with the program of rural housing under contract with the local housing authority.  (O.C.G.A. § 48-5-44)
  • Individuals 65 Years of Age and Older May Claim a $4,000 Exemption - proof of age required
    Individuals 65 years of age or over may claim a $4,000 exemption from all state and county ad valorem taxes if the income of that person and his spouse does not exceed $10,000 for the prior year.  Income from retirement sources, pensions, and disability income is excluded up to the maximum amount allowed to to be paid to an individual and his spouse under the federal Social Security Act.  The social security maximum benefits for 2009 is $55,742.  The owner must notify the county tax commissioner if for any reason they no longer meet the requirements for this exemption.  (O.C.G.A. § 48-5-47)
  • Individuals 62 Years of Age and Older May Claim Additional Exemption for Educational Purposes - proof of age required
    Individuals 62 years of age or over that are residents of each independent school district and of each county school district may claim an additional exemption from all ad valorem taxes for educational purposes and to retire school bond indebtedness if the income of that person and his spouse does not exceed $10,000 for the prior year.  Income from retirement sources, pensions, and disability income is excluded up to the maximum amount allowed to to be paid to an individual and his spouse under the federal Social Security Act.  The social security maximum benefits for 2009 is $55,742.  The owner must notify the county tax commissioner if for any reason they no longer meet the requirements for this exemption.  This exemption may not exceed $10,000 of the homestead's assessed value.  (O.C.G.A. § 48-5-52)
  • Floating Inflation-Proof Exemption - proof of age required
    Individuals 62 years of age or over may obtain a floating inflation-proof state and county homestead exemption, except for taxes to pay interest on and to retire bonded indebtedness, based on natural increases in the homestead's value. If the appraised value of the home has increased by more than $10,000, the owner may benefit from this exemption. Income, together with spouse or any other person residing in the house, can not exceed $30,000. This exemption does not affect any municipal or educational taxes and is meant to be used in the place of any other state and county homestead exemption.  (O.C.G.A. § 48-5-47.1)
  • Homestead Exemption for Disabled Veterans
    Any qualifying disabled veteran may be granted an exemption of $50,000 from paying property taxes for state, county, municipal, and school purposes. The value of the property in excess of this exemption remains taxable. This exemption is extended to the unremarried surviving spouse or minor children.  (O.C.G.A. § 48-5-48)
  • Homestead Exemption for Unremarried Surviving Spouse
    The surviving spouse of a member of the armed forces who was killed in any war or armed conflict will be granted a homestead exemption from all ad valorem taxes for state, county, municipal and school purposes in the amount of  $50,000 . The surviving spouse will continue to be eligible for the exemption as long as they do not remarry.  (O.C.G.A. § 48-5-52.1)
  • School Tax Exemption
    Is for 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 Taxalbe Income.  The deadline for filin for this exemption is April1.  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 (Scodial Security, Retirement...etc.).  Must supply Social Security number and picture I.D. (New voted on November 2008).

The homestead exemptions offered by the State can be represented by the following table:

STATEWIDE HOMESTEAD EXEMPTION QUALIFICATION

Code

Exemption 
Type

County
Gen.

County
Bond

School
Gen.

School
Bond

State

Age

Other

Net
Income

Fed. Adj.
Gross

S1

Regular

2,000

-0-

2,000

-0-

2,000

 

 

 

 

 SC  Elderly - Age 65  2,000  -0-  2,000  -0-   65       

S3

Elderly - Age 62

2,000

-0-

10,000

10,000

2,000

62

 

<10,000

 

S4

Elderly - Age 65

4,000

4,000

10,000

10,000

4,000

65

 

<10,000

 

S5

Disabled Veterans

43,000

43,000

43,000

43,000

43,000

 

100% disability

 

 

 SD  Elderly - Age 65  Disabled Veteran; Unremarried Surviving Spouse of Disabled Veteran  50,000  50,000  50,000  50,000    65      
 SE  Age 65 - Unremarried Surviving Spouse of US Service Member killed in action  50,000  50,000  50,000  50,000    65      
 SG  Unremarried Surviving Spouse of a Firefighter or Peace Officer killed in the line of duty  100%  100%  100%  100%          

SS

Surviving Spouse

43,000

43,000

43,000

43,000

43,000

 

un-remarried

 

 

S6

Elderly - Age 62

Floating

-0-

2,000

-0-

Floating

62

 

 

<30,000

S8

Elderly - Age 62

Floating

-0-

10,000

10,000

Floating

62

 

<10,000

<30,000

S9

Elderly - Age 65

Floating

4,000

10,000

10,000

Floating

65

 

<10,000

<30,000


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.