Property owners may apply for exemptions by mail or in-person with the Tax Assessor’s Office or the Board of Assessor’s Office year-round. However, applications must be postmarked or received by April 1 to receive the exemption for the current year (If mailed, certified mail is recommended). These exemptions apply only to homestead property, which means the owners must own, occupy and claim the property as their legal residence on January 1 to be eligible.
Once applied for and approved, the exemption shall automatically be renewed from year to year as long as the applicant continuously occupies the residence as a homestead and meets the exemption requirements. However, a new application must be made if the taxpayer bought and occupies a new home, had any type of deed change, or is eligible for a larger exemption.
Homestead exemptions should not be affected by refinancing a mortgage unless the name is changed on the deed. Homestead exemption applicants need to know that any motor vehicle owned by the homeowner must also be registered in Burke County.
HB 581 Notice of Assessment Changes
• Removes the tax estimate from the assessment notice.
• Creates an estimated roll-back rate which is certified to the
Tax Commissioner by the county for county and county
school tax purposes.
• The estimated roll-back rate is calculated using an estimated
millage rate minus the millage equivalent of the total net
assessed value added by reassessments.
• The estimated roll-back rate is required to be included on
the assessment notice
STATE EXEMPTIONS
S1 – Standard Homestead Exemption
- Applicant(s) must own and occupy the property as of January 1 of the application year
- No income or age requirement
- Provides $2,000 off the assessed value for State, County and School
S3 – Regular School Exemption
- Must be 62 years old as of January 1 of the application year
- Net income (applicant & spouse) of less than $10,000
- Provides $2,000 off assessed value for State, County, $10,000 off assessed value for School
S4 – Double & School Exemption
- Must be 65 years old as of January 1 of the application year
- Net income (applicant & spouse) of less than $10,000
- Provides $4,000 off assessed value for State, County, $10,000 off assessed value for School
S5 – Disabled Veteran Exemption or Surviving Spouse
- Requires notification from the U. S. Department of Veterans Affairs stating you are 100% service- connected disabled or less than 100% service-connected disabled but compensated at 100% disability due to unemployability plus entitled to statutory award for certain impairments
- Extends to the un-remarried spouse or minor child of the disabled veteran provided they continue to occupy the home as a residence and homestead
- No age or income requirement
SD – Disabled Veteran Exemption
- Must be 65 years old as of January 1 of the application year
- Requires notification from the U. S. Department of Veterans Affairs stating you are 100% service-connected disable or less than 100% service-connected disabled but compensated as 100% disability due to unemployability plus entitled to statutory award for certain impairments
- Extends to the un-remarried spouse or minor child of the disabled veteran provided they continue to occupy the home as a residence and homestead
- Provides 100% on home and up to 10 contiguous
SG – Spouse of Peace Officer or Firefighter Killed in the Line of Duty
- Applies to the un-remarried spouse of the police officer or firefighter killed in the line of duty
- Must provide a copy of the decedent’s death certificate
- Must provide written notification from the Commanding Officer affirming decedent’s name and spouse’s eligibility to receive exemption
- Provides 100% exemption from ALL taxes (State, County and School)
SS – Surviving Spouse of Service Member
- Requires notification from the Secretary of Defense stating un-remarried surviving spouse receives spousal benefits as a result of the death of spouse who was killed or died as a result of a war or armed conflict while on active duty
- No age or income requirement
- Exemption amount determined by State of Georgia*
SE – Surviving Spouse of Service Member
- Must be 65 years old as of January 1 of the application year
- Applies to the un-remarried spouse of US Service Member killed in action
- Provides 100% on home & up to 10 contiguous acres & an exemption amount determined by State of Georgia on balance of value*
*http://dor.georgia.gov