Homestead Exemption
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. Homestead exemptions
are deducted from the assessed value of the qualifying
property (40% of the fair market value).
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 Commissioner.
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 and an appeal procedure then is available for
the taxpayer.
Georgia law allows for the year-round filing of homestead
applications but the application must be received by March
1 of the year for which the exemption is first claimed
by the taxpayer. Homestead applications received after
that date will be applied to the next 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 residence, ownership,
or the taxpayer seeks to qualify for a different kind of
exemption.
Under authority of the State Constitution several different
types of homestead exemptions are provided. These are called
State Exemptions. In addition, local governments are authorized
to provide for increased exemption amounts. These are called
Local County Exemptions. Lowndes County has such local
county exemptions. The Local County Exemptions supersede
the State Exemptions when the Local Exemption amount is
greater than the State Exemption amount. The Tax Commissioner
can answer questions regarding the standard exemptions
as well as any local exemptions that are in place.
Available Lowndes County Homesteads (these are State & Local
exemptions combined):
Standard Homestead EXEMPTION (S1)
- No income requirements
- Amounts deducted from Assessed Value (40% FMV): State-$2,000;
County-$6,000; School-$6,000
-
Veterans (S5, SS)
- Must be 100% disabled-service connected
- Letter from Veteran Affairs verifying disability
- Unremarried surviving spouse or minor children may
also qualify
- Amounts deducted from Assessed Value (40% FMV): State-$50,000;County-$50,000;
School-$50,000
ELDERLY EXEMPTIONS
Local Elderly Exemption (SC)
- Age 65 and over prior to January 1 of year applied
- Amount deducted from Assessed Value (40% FMV): State
100%; County-$10,000; School-$10,000
Homeowners Tax Relief Grant
Authorized by the Governor and the General Assembly,
it provides a tax relief credit in an amount up to $8,000
in assessed value for all homeowners who are receiving
one of the homestead exemptions. This relief is shown on
the property tax bill for State, county, school, and city
purposes as a credit against taxes that otherwise would
have been due.
Contact Us
Lowndes County Tax Commissioner
P.O. Box 1409
Valdosta, Georgia, 31603
Physical Address:
300 N. Patterson Street
Valdosta, Georgia, 31601
Office Hours:
Monday - Friday 8:00AM - 5:00PM
Drive Thru 8:00AM - 6:00PM
Phone: 229-671-2579
Fax: 229-671-2599
Email: mnr@lowndescounty.com
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