Homestead Exemptions

Eligible Persons

The State of Georgia offers homestead exemptions to persons that own and occupy their home as a primary residence. This exemption also applies to mobile home owners where the real estate is also owned by the taxpayer. Athens-Clarke County offers homestead exemptions that are more beneficial to the taxpayer than the exemptions offered by the state.

The local homestead increases the standard exemption for the County M&O portion to $25,000 as of 2023. The increase from $10,000 to $25,000 was the result of a voter referendum in 2022. The local homestead for the School M&O portion of property taxes will remain at $10,000.

A new low-income homestead exemption is available for Athens-Clarke County property owners who meet federal poverty guidelines. Learn more about the low-income homestead exemption and the qualification requirements on the Low-Income Homestead Exemption page.

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.

View homestead exemptions and qualifications on the Tax Commissioner's website.


In November 2000, voters approved by referendum an act that provides for any unmarried surviving spouse of a member of the armed forces, where the member has been killed in any war or armed conflict, shall be granted a homestead exemption in the same amount as the Disabled Veterans Exemption.

House Bill 1719 of the 2002 General Assembly provided for a referendum, which passed in August, 2002, allowing an inflationary homestead exemption from school taxes where the owner is 65 or older.


The deadline for filing an application for a homestead exemption in Athens-Clarke County is April 1; however application may be submitted after the deadline and will become effective the following taxable year. Application for homestead exemption is made with the Tax Commissioner’s Office.