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 – some exceptions to this rule apply and your Tax Commissioner can explain them to you.

Homeowners

Each homeowner of Richmond County who is a legal resident of Georgia is entitled to a homestead exemption on the property owned and occupied as a permanent residence on January 1 of the taxable year. The exemption is deducted from the assessed (40%) value of the property for County and school tax purposes, except bonded indebtedness. The State taxing authority also allows an exemption. The value of the property in excess of the exempted amount is subject to all taxes.

Applications

Applications for homestead exemption must be made between April 2 of the preceding year and April 1 of the year in which the exemption is sought. Once applied for and granted, the exemption shall automatically be renewed from year to year, as long as the applicant continuously occupies the residence as a homestead and the eligibility conditions still apply. However, a new homestead exemption application must be made if the taxpayer bought a new home, had any type of deed change during the year, or is eligible for a larger exemption.

Applications for homestead exemption may be mailed to: 

Tax Commissioner’s Office
Room 117, Municipal Building
530 Greene St.
Augusta, GA 30901

Application Process

The Tax Commissioner receives applications for homestead exemption, determines the eligibility of the applicant to claim the exemption and forwards the application to the  Board of Tax Assessors for final determination as to eligibility of the applicant. The applicant, if denied, has the right to appeal the decision of the Board of Assessors to the Board of Equalization. 

Eligibility

You may apply for homestead exemptions if you: 

• Own the property
• Live on this property as your primary residence

If you have recently purchased this property, please attach a copy of your recorded warranty deed when submitting your homestead exemption application. Please call (706) 821-2391 with any questions on homestead exemptions.

For more information about homestead exemptions and how to apply, view our Homestead Exemption Explanation and Instructions.