April 1 or the applicable post-assessment appeal window; county procedure controls. S1S2
When a homestead exemption is not shown
Draft research page. This jurisdiction is not active. The rule pack and public language still require source, counsel, and local-procedure approval.
- Rule pack
- ga-homestead-draft-2026-07-14
- Cycle
- ga-assessment-2026-pay-2027
- Public status
- Not active
What the current sources say
Eligibility depends on owner-provided occupancy and ownership facts plus the county's determination; the record indicator alone is not an eligibility decision. S3
The current draft rule model uses a base exemption of $2,000 before county-specific additions or limits. S3
Questions that still require confirmation
- county and school local exemptions
- statewide base year exemption effect
- county specific deadline and submission route
Sources
- S1Georgia Code 48-5-40, homestead eligibility Source validation pending
- S2Georgia DOR LGS-Homestead application listing Source validation pending
- S3Georgia Code 48-5-44, standard homestead exemption Source validation pending