How to Lower Property Taxes in Georgia: Exemptions and Appeals

The two moves that actually lower your Georgia property tax bill are claiming every exemption you qualify for and appealing your assessment when the county’s value is too high. Learning how to lower property taxes in Georgia comes down to those two levers, plus knowing the deadlines that control both: April 1 to file for a homestead exemption, and 45 days from the date on your Annual Assessment Notice to file an appeal. Miss either window and you wait a year.

Before working the levers, it helps to know what they act on. Every January 1, the County Board of Tax Assessors sets a fair market value for your property, and your assessed value is exactly 40% of that number.¹ The county multiplies that assessed value, minus exemptions, by the local millage rate. School taxes usually make up the largest share of the millage, which is why the senior exemptions that target school levies save the most money. Your Annual Assessment Notice arrives no later than July 1 and starts the clock on any appeal.²

Claim the Standard Homestead Exemption

If you own and occupy a home as your primary residence on January 1, you qualify for the state homestead exemption under O.C.G.A. § 48-5-44: a $2,000 reduction in assessed value on the state portion of your bill.³ By itself the savings are modest. The reason to file anyway is that the state application often unlocks larger local exemptions.

Local homestead exemptions vary widely. Cobb County, for example, offers a $10,000 exemption against county general and school taxes.⁴ Some jurisdictions inside the City of Atlanta provide $25,000 or more for qualifying seniors. Check your county tax assessor’s website or call the office for the full list where you live.⁵

Apply before April 1 of the tax year you want it to take effect. Late applications roll to the following year. File through the county tax assessor’s office online, by mail, or in person.⁶ Once granted, the exemption stays with you as long as you own and occupy the home; when you sell, the new owner must apply.

Senior Exemptions

Age 62: School Tax Exemption

Residents 62 or older on January 1 can claim up to $10,000 in assessed value off school taxes and school bond debt under O.C.G.A. § 48-5-52.⁷ Because school taxes are typically the biggest line on a Georgia bill, this exemption often delivers the largest real dollar savings a homeowner can get. The statutory income test caps combined net income for you and your spouse at $10,000 for the prior year, but retirement income, pensions, and disability income are excluded up to the maximum Social Security benefit. For 2026 that exclusion is roughly $99,648 for a married couple, so most retirees living on Social Security and a pension will qualify.⁵

Age 65: County Tax Exemption

At 65, an additional $4,000 exemption from all county ad valorem taxes becomes available under O.C.G.A. § 48-5-47, with the same $10,000 income cap and the same generous exclusion for retirement and Social Security income.⁵ Many counties layer their own senior exemptions on top of these. Some eliminate school taxes entirely for qualifying seniors, and some freeze your assessed value at its base-year level so rising home prices don’t lift your bill.

Each age-based exemption requires its own application through the county tax assessor. If your income or residency later stops meeting the requirements, you must notify the county tax commissioner.

The Floating Inflation-Proof Exemption

Homeowners 62 or older may also qualify for a floating exemption under O.C.G.A. § 48-5-47.1. If your home’s appraised value has risen by more than $10,000, the exemption effectively freezes the county tax portion of your bill at the base-year level. Combined household income, counting anyone living in the home, cannot exceed $30,000. It replaces any other county homestead exemption, so run the numbers before choosing it.⁵

Some counties have also enacted their own base-year value freezes that apply regardless of age, and some cap annual increases at a set percentage instead of freezing outright. Whether your county offers one depends on local legislation.

Disabled Veteran and Surviving Spouse Exemptions

A veteran with a total and permanent service-connected disability, or a 100% VA disability rating, qualifies for one of Georgia’s most valuable exemptions under O.C.G.A. § 48-5-48.⁸ The amount is adjusted annually for inflation and can exceed $100,000 in assessed value, which in some counties eliminates the property tax bill entirely. The Department of Revenue publishes the updated maximum each January.

Unremarried surviving spouses of qualifying disabled veterans can continue to receive the exemption, and similar protection extends to unremarried surviving spouses of peace officers or firefighters killed in the line of duty. File the application with the county board of tax assessors before the April 1 homestead deadline, along with a VA award letter or a letter from the relevant agency confirming the qualifying event.

Conservation Use Valuation for Rural Land

If you own agricultural, timber, or environmentally sensitive land, the Conservation Use Valuation Assessment under O.C.G.A. § 48-5-7.4 taxes the land on its current use rather than its development potential. A parcel worth $10,000 an acre at fair market value can be assessed at a fraction of that under a CUVA covenant.⁹

Enrollment requires a 10-year covenant with the county to keep the land in its qualifying use. One owner can enroll up to 2,000 acres. Parcels under 10 acres generally need extra documentation showing genuine agricultural or timber use; larger parcels are usually verified by on-site inspection.¹⁰ Foreign citizens and foreign corporations are not eligible. Once you’re in, the CUVA value can change by no more than 3% per year in either direction.

The penalty for breaking the covenant is severe. If you break it before the 10 years are up, you owe the county twice the total tax savings you received over the life of the covenant, plus interest.¹⁰ Converting the land to commercial use, selling to a developer, or even subdividing part of it can trigger that penalty. Owners of at least 200 acres of forest land may instead qualify for the Forest Land Protection Act under O.C.G.A. § 48-5-7.7, which uses a 15-year covenant on different terms.¹¹

Appeal an Over-Assessment

If your Annual Assessment Notice shows a fair market value higher than what your home would realistically sell for, appeal. Georgia law recognizes four grounds: taxability, value, uniformity compared to similar properties, and denial of a homestead exemption.¹² Most homeowner appeals contest value.

Use Form PT-311A, available on your county tax assessor’s website or the Department of Revenue site. Send it to the County Board of Tax Assessors, not to the Department of Revenue.¹³ On the form, state your own opinion of fair market value and pick a pathway: the Board of Equalization, a hearing officer (only for non-homestead property valued at $1,000,000 or more), or non-binding arbitration.

Comparable sales carry an appeal. Pull recent sales of similar homes in your neighborhood from the prior calendar year and show that the county’s value exceeds what those homes actually sold for. County property records are usually searchable online. Document any condition problems that cut your home’s value: a failing roof, foundation issues, outdated systems, flood damage. Photographs paired with repair estimates from licensed contractors carry real weight. Also pull your property record card and check for factual errors in square footage, lot size, or bedroom count. Assessors work from that card, and a data entry mistake is easy to fix once you flag it.

The 45-Day Deadline

You have 45 days from the date printed on the Annual Assessment Notice to file.¹³ Send the PT-311A by certified mail or hand-deliver it so you have proof of filing. Some counties also accept electronic submissions. Miss the deadline and you lose the right to challenge that year’s value.

After you file, the Board of Tax Assessors reviews your evidence and may adjust the value. If they agree or you reach a compromise, the appeal ends. If they make no change, it moves automatically to the Board of Equalization, three trained local property owners who hear the case at a hearing scheduled between 20 and 30 days after they notify you.¹⁴¹² You present your comparable sales, photos, and other evidence; the county appraiser presents theirs; the board decides at the close of the hearing. If you still disagree, you can appeal to Superior Court, a more formal proceeding where a property tax attorney or certified appraiser is often worth the cost on higher-value properties.¹⁵

Pay the Temporary Bill While You Appeal

Filing an appeal doesn’t pause the tax bill. While the case is pending, the county issues a temporary bill, typically discounted by at least 15% from the original, marked “Temporary” or “Under Appeal.” Pay it by the due date. If the appeal lowers your assessment, the county refunds or credits the difference. If you don’t pay, late penalties and interest accrue regardless of the pending dispute, and the annual due date is generally December 20.¹⁶

1
Department of Revenue. Property Tax – Real and Personal Property – FAQ
2
Justia. Georgia Code 48-5-306 – Annual Notice of Current Assessment; Contents; Posting Notice; New Assessment Description
3
Justia. Georgia Code 48-5-44 – Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program
4
Cobb County Tax Commissioner: Exemptions – Property Taxes. Exemptions – Property Taxes
5
Department of Revenue. Property Tax Homestead Exemptions
6
Fulton County Government. Fulton County Homeowners Have Until April 1 to Apply for Homestead Exemptions
7
Justia. Georgia Code 48-5-52 – Exemption From Ad Valorem Taxes for Educational Purposes
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Justia. Georgia Code 48-5-48 – Exemption for Disabled Veterans
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Justia. Georgia Code 48-5-7.4 – Preferential Assessment for Bona Fide Conservation Use Property
10
Georgia EPD. Conservation Use Valuation Assessment (CUVA) Fact Sheet
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Justia. Georgia Code 48-5-7.7 – Preferential Assessment for Forest Land Conservation Use Property
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ga.elaws.us. Georgia Code 48-5-311 – Creation of County Boards of Equalization; Duties
13
Department of Revenue. PT-311A Appeal of Assessment Form
14
Jackson County, GA. Appeals to the County Board of Equalization
15
Justia. Georgia Code 48-5-349.3 – Appeal to Superior Court
16
Department of Revenue. Property Tax Returns and Payment