Exemptions

Homestead Exemptions
The deadline for filing an application for a homestead exemption in Athens-Clarke County is April 1. Application for homestead exemption is made with the tax commissioner's office. Failure to apply by the deadline will result in loss of the exemption for that year. Beginning July 1, 2005, application for homestead exemption may be submitted any time during the year but must be received before April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the tax commissioner will activate the exemption the following year.

The State of Georgia offers homestead exemptions to persons that own and occupy their home as a primary residence. Athens-Clarke County offers homestead exemptions that are more beneficial to the taxpayer than the exemptions offered by the state. The local homestead is an additional $8,000 over the standard state exemption. The homestead exemption is deducted from the assessed value (40% of the fair market value) of the home. Then the mill rate is applied to arrive at the amount of ad valorem tax due.

Freeport Exemptions
Athens-Clarke County voters have elected to exempt the total value of the following types of commercial and industrial inventory:
  • Raw materials and goods in process of manufacture
  • Finished goods produced in Georgia within the last 12 months
  • Finished goods stored in Georgia within the last 12 months and destined for shipment out of state
The deadline for filing an application for freeport exemption with the Board of Tax Assessors is April 1 to receive the full exemption.

State and Local Homestead Exemptions Offered in Athens-Clarke County 

 Code

 Type

State 

County M&O 

County Bond 

School M&O 

School Bond 

S1 Regular - Owner-occupied principal residence $2,000 $10,000 0 $10,000 0
SC Age 65 100% on home and up to 10 contiguous acres of land and $2,000 on balance of value $10,000 0 Floating 0
S3 Age 62 - Net Income of applicant and spouse is less than $10,000 $2,000 $10,000 $10,000 $10,000
S4 Age 65 - Net Income of applicant and spouse is less than $10,000 100% on home and up to 10 contiguous acres of land and $4,000 on balance of value $10,000 $4,000 Floating $10,000
S5 100% disabled veteran; surviving spouse of disabled veteran who has not remarried $64,960 $64,960     $64,960 $64,960 $64,960
SD Age 65 - 100% disabled veteran; surviving spouse of disabled veteran who has not remarried 100% on home and up to 10 contiguous acres of land and $64,960 on balance of value $64,960 $64,960 Floating $64,960
SS Surviving spouse of U.S. service member killed in action who has not remarried $64,960  $64,960 $64,960 $64,960 $64,960
SE Age 65 - Surviving spouse of U.S. service member killed in action who has not remarried 100% on home and up to 10 contiguous acres of land and $64,960 on balance of value $64,960     $64,960 Floating $64,960
SG Surviving spouse of a firefighter or peace officer killed in the line of duty who has not remarried 100% 100% 100% 100% 100%
S6 Age 62 - Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000 Floating on home and up to five acres of land Floating on home and up to five acres of land 0 $10,000 0
S8 Age 62 - Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000 and net income of applicant and spouse is less than $10,000 Floating on home and up to five acres of land Floating on home and up to five acres of land 0 $10,000 $10,000
S9 Age 65 - Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000 and net income of applicant and spouse is less than $10,000 100% on home and up to 10 acres of land Floating on home and up to five acres of land $4,000 Floating $10,000