What is Homestead Exemption?

Homestead Exemption is one way to reduce the amount of property tax you pay on your residential property. In Forsyth County, if you own the property, reside on that property, and are a legal resident of the County, all as of January 1st of the tax year, you may qualify for homestead exemption.

Legal resident means that you are registered to vote and/or register your vehicles in Forsyth County. You cannot be claiming homestead at any other location in Forsyth County or in any other County or State.

If you and your spouse own more than one home, you CANNOT claim multiple exemptions, even if one house is in your name and the other is in your spouses name.

Only one owner needs to meet the requirements to qualify for the full exemption. These exemptions are automatically renewed each year unless there is a change in ownership or you no longer meet the eligibility requirements. You do not need to reapply for exemptions if you refinance your home. For all exemptions, the property must be in the name of the applicant.

To legally change ownership into your name a new deed must be recorded in Forsyth County records.

The amount exempted is deducted from the 40% assessed value of the property in the applicable tax categories.

If a change of ownership occurs due to death or divorce, the new owner must file the change with the Tax Assessors Office and reapply for any exemption granted in the previous owner's name.

FILING PERIOD FOR ALL HOMESTEADS
You may apply for any non-income based exemptions year-round, however, you must apply by April 1 to receive the exemption for that tax year. Any application received after this date will not be processed until the next tax year.

Income based exemptions are only accepted from January 2 - April 1 of each year.

***Please note: Any application for any homestead with income requirements will be required to submit a copy of your current years Federal Income tax return, a copy of your social security benefit statement, a copy of any 1099 retirement statements, IRA and interest statements. If the applicant does not file an income tax return, all other information is required.

WHERE TO FILE FOR HOMESTEAD
Regular and Age 65+ Homesteads can be file online and in person. For more information regarding how to file online, click here. For in person locations, see below:

All offices are open Monday - Friday, 8:30 AM to 5:00 PM excluding Holidays.

All other Homesteads and Specialized Exemptions must be filed in person at the Forsyth County Board of Tax Assessors Office located above.

Regular and Age 65+ homestead applications are also available for download on the Tax Forms page. Applications can be mailed to or dropped off at the Forsyth County Board of Tax Assessors office or either of the Tax Commissioners Offices listed above.

Please note:  If mailed in or dropped off, Homestead applications must be notarized and required documents attached.  For your convinence, notaries are available at each location at no charge.

REGULAR - $8,000 HOMESTEAD
The regular homestead exemption reduces the gross assessment which is applied to certain portions of the mileage rate by $8,000. The regular homestead grants an $8,000 reduction to your assessed value against the County M & O and the Fire portion of the millage rate. This is a special local exemption. The school and state portion of the millage rate will be reduced by $2,000 per the state allowed homestead exemption.

FLOATING HOMESTEAD
As a result of legislation approved by voters in 2001, Forsyth County homestead claimants are now eligible for the county floating homestead exemption, in addition to any other exemption for which they may be eligible. Homestead applications will be used to qualify all taxpayers for the county value offset exemption.

In the absence of a millage rate increase, the value offset exemption holds constant the county government and fire portion of your taxes when there is a property value increase. Taxpayers who file for this exemption in 2006 establish their base year and value at the 2005 level. Thus, your county taxes will be calculated according to your base year, established at the time of application. School and state taxes will continue to be calculated on the current year's value. Please note that you will receive the exemption savings only if your property experiences an increase in assessed value.

TOTAL SCHOOL TAX HOMESTEAD EXEMPTION
Homeowners who are 65 years of age on or before January 1 are entitled to a full exemption in the school general and school bond tax categories. You must furnish proof of age when you apply.  This is a homestead exemption and only applies to the home you live in, and you must be receiving or applying for regular homestead exemption to qualify.   Effective January 1, 2017 this law was amended as follows:

    "A person shall not receive this exemption if there are minor children residing in the homestead unless such children are the natural or adopted children of the person, are foster children under the care of the person, are children for whom the person has been appointed guardian, or are temporary residents of the homestead for a period of not more than one year in duration."

OTHER SCHOOL TAX HOMESTEAD EXEMPTION
Homeowners who are 62 years of age on or before January 1 may be eligible for school tax exemptions that are based on income. 

• If your Net household income is $10,000 or less, State law grants a $10,000 school tax exemption on the school portions of the millage rate. 
• If your Gross household income is $16,000 or less, local legislation grants full school tax exemption on your home and 3 acres, or $20,000, whichever is greater.

These exemptions are in addition to the standard Homestead exemption of $8,000 for County Maintenance and Operations and Fire Maintenance and Operations.

DOUBLE HOMESTEAD
Homeowners who are 65 years of age on or before January 1 may be eligible for a double ($16,000) homestead exemption.

To qualify, the Gross Income from all sources in the household cannot exceed $40,000.

DISABILITY HOMESTEAD
Forsyth County offers two local exemptions to disabled taxpayers: 

• The first is a $16,000 exemption for County Maintenance and Operations and Fire Maintenance Operations. Gross household income cannot exceed $40,000.
• The second fully exempts your home and up to three acres from the School Maintenance and Operations and School Bond portions of the tax bill in addition to the $16,000 exemption for County Maintenance and Operations and Fire Maintenance Operations. Gross household income cannot exceed $16,000.

There are no age limitations on the disability exemptions. The applicant must provide two (2) letters from physicians stating that he applicant is totally and permanently disabled, or one (1) letter from a physician and a copy of their disability statement from Social Security.

100 % SERVICE CONNECTED DISABLED VETERAN
This exemption applies to all tax categories. Homeowners who are disabled veterans as defined in O.C.G.A. 48-5-48 are entitled to: 

• $117,014 exemption on School Maintenance and Operations, School Bond, County Bond, and state taxes
• $155,014 exemption on County Maintenance and Operations and Fire Maintenance and Operations.

Applicants must provide a copy of their Driver's License or state issued ID that matches the property address, award letter, and DD214 at time of application. This exemption extends to the unremarried surviving spouse or minor children at the time of the applicant's death, provided they continue to occupy the home as a residence and homestead.

SURVIVING SPOUSE HOMESTEAD 
Any citizen who is the unremarried surviving spouse of a member of the U.S. armed forces killed in any war or conflict and receiving spousal benefits from the U.S. Department of Veteran's Affairs is eligible under the O.C.G.A 48-5-52.1. This exemption gives $117,014 deduction in all tax portions (State, County, Municipal, and School). Legal documentation is required. 

 

List of Homestead Codes and Descriptions:

Homestead Online

Before continuing to the application and creating an account, please have the following documentation ready:

• Each applicant must provide the last four (4) digits of your Social Security Number. In addition, the following proofs of residency are required:
  • Valid Georgia Driver's License (that matches the property address), OR
  • Valid Georgia Driver's License (that does not match the property address) with one of the following:
    • Vehicle Registration that matches the property address OR 
    • Voter Registration that matches the property address
• For each non-citizen applicant, a permanent resident card (green card) must be provided.
• In addition to the above, each applicant may also need to furnish the following:
  • Applicant's date of birth
  • Last four (4) digits of spouse's Social Security Number (if applicable)
  • Phone number
  • Email address
  • Applicant's previous address (if outside of Forsyth County, and you were receiving homestead exemption elsewhere, please provide a letter from the county stating that your homestead has been removed from that location.)

DISCLAIMER: By submitting this application you will be attesting that the information contained thereon is true and you intend to apply for a homestead exemption on this property. You understand that by proceeding with this application that your information can and will be verified electronically with other state and federal agencies.

Age 65 Exemptions (School Tax)

Other Exemptions

WHERE TO FILE

FORSYTH COUNTY TAX ASSESSORS
110 E. MAIN STREET, SUITE 260 
CUMMING, GA 30040

OFFICE HOURS
8:30 a.m. - 5:00 p.m.
MONDAY - FRIDAY
(770) 781-2106