Chamblee City Info



HOMESTEAD EXEMPTION INFORMATION

Homestead exemptions provide a significant reduction in annual property taxes and are available to individuals who own and reside in a home in DeKalb County. The property must be the legal residence for all purposes (including filing of Federal and State income taxes, registering any owned or leased vehicles, registering to vote, etc.) on January 1 of each year to qualify for or retain an exemption. Beginning year 2007 House Bill 595 allows
taxpayers to apply for a freeze on the county operations assessments. This can be accomplished through the normal application process. However, if you have an exemption currently, you must apply separately for the freeze. Only private residences are eligible for  homestead exemption – rental property, vacant land and commercial entities are not entitled to homestead exemption. Owners of multiple properties are allowed only
one homestead exemption – at their primary residence.

Applications can be filed year round and until April 1 of the year in which the exemption is sought. Basic homestead applications may be processed by mail or online at  www.co.dekalb.ga.us/taxcommissioner. Applicant(s) for senior or disability exemptions must apply in person and present copies of the previous year’s Federal and State income tax returns, any Social Security Form 1099s, proof of age and/or proof of 100% total
and permanent disability. Recipients of homestead exemptions also receive additional savings through the Homestead Option Sales Tax revenue. Once an exemption has been granted, it remains in place as long as the applicant continues to reside on the property or until a different exemption is applied for and received. Homestead exemptions are not
transferable when an applicant moves to another residence; they must reapply at the new home.

H1 – Basic Homestead Exemption
DeKalb homeowners receive an assessment exemption of $12,500 for School and $10,000 for County levies (except bonds) and $2,000 for State tax. All homeowners are eligible if they own and occupy the home on January 1 of the year of their application. It grants the freeze for the county assessments. There are no age or income requirements.

H3 – Senior or Disability Exemption
Homeowners who have reached the age of 62 as of January 1 OR are 100% totally and permanently disabled may be eligible. There is a household income limit of $10,000 (Georgia Net Income). Social Security benefits and most retirement income up to $60,312 may be excluded when calculating income. Exempts the recipient(s) from all School taxes, and maintains the exemption of $10,000 for County levies (except bonds) and $2,000 for
State tax. It grants the freeze for the county assessments.

H7 – Senior or Disability Exemption
Homeowners who have reached the age of 62 as of January 1 OR are 100% totally and permanently disabled may be eligible. There is a household income limit of $16,000 (Gross Income). Reduces taxable value of property by $22,500 for School taxes, by $10,000 for County levies (except bonds) and by $2,000 for State tax. It grants the freeze for the county assessments.

H4 – Senior Exemption
Homeowners who have reached the age of 65 as of January 1 may be eligible. There is a household income limit of $10,000 (Georgia Net Income). Social Security benefits and most retirement income up to $60,312 may be excluded when calculating income. Exempts the recipient(s) from all School and State taxes, and increases the exemption to $14,000 for all County levies and grants the county assessment freeze.

H6 – Senior or Disability Exemption
Homeowners who have reached the age of 65 as of January 1 OR are 100% totally and permanently disabled may be eligible. There is a household income limit of $15,000 (Georgia Net Income). Social Security benefits and most retirement income up to $60,312 may be excluded when calculating income in certain instances. Increases the exemption to $16,500 for School and $14,000 for County levies and exempts all State tax. It grants
the freeze for the county assessments.

H8 – Senior Exemption
Homeowners who have reached the age of 65 as of January 1 may be eligible. There is a household income limit of $16,000 (Gross Income). Increases the exemption to $22,500 for School taxes, $14,000 for all County levies and exempts all State tax. It grants the freeze for the county assessments.

H9 – Senior Exemption
Homeowners who have reached the age of 70 as of January 1 may be eligible. There is a household income limit of $80,124 (Federal Adjusted Gross PLUS Municipal Bonds). Exempts the applicant(s) from all School and State taxes, and maintains the exemption of $10,000 for County levies (except bonds). It grants the freeze for the county assessments.

H5 –Veteran\Veteran Spousal Exemption
No age or financial requirements for this exemption. Provides exemption of $52,500 for school and $50,000 for all other levies. Applicant must be an Honorably Discharged Veteran with either a service connected or nonservice connected disability and must meet one of the following requirements:
  1. presentation of a Letter of Adjudication from the U. S. Department of Veterans Affairs stating that the veteran is entitled to 100% service-connected disability;
  2. 2 – presentation of the veteran’s Honorable Discharge (DD214) and a doctor’s letter of certification attesting that the veteran has one or more of the following conditions:
    1. A – Loss or loss of use of both lower extremities, precluding locomotion without the use of braces, crutches, canes or a wheelchair;
    2. B – Blindness in both eyes, having only light perception, PLUS loss or loss of use of one extremity, which so affects the function of balance or propulsion so as to preclude locomotion without resorting to a wheelchair;
    3. C – Loss or loss of use of one lower extremity TOGETHER WITH residuals of organic disease or injury which so affects the function of balance or propulsion so as to preclude locomotion without resorting to a wheelchair;
    4. D – Loss or loss of use of one lower extremity TOGETHER WITH loss or loss of use of one upper extremity which so affects the function of balance or propulsion so as to preclude locomotion without the use of braces, crutches, canes or a wheelchair.
NOTE: This exemption may be transferred to, or applied for by, the unremarried widow or widower of a disabled veteran. This exemption is also extended to the unremarried surviving spouse of a US service member killed in action. It grants the freeze for the county assessments.

H10 – Disabled Veterans Exemption
Disabled veterans who have reached the age of 65 as of January 1 AND meet the requirements for the H5 disabled veterans exemption (above) may be eligible. There is a household income limit of $10,000 (Georgia Net Income). Exempts the applicant from all School and State taxes, and provides exemption of $50,000 for all levies. Social Security benefits, railroad retirement and disability benefits are excluded when calculating
income. It grants the freeze for the county assessments. Exemption for un-remarried spouse of Peace Officers and Firefighters killed in the line of duty --- Provides an exemption for the un-remarried surviving spouse of a peace office or firefighter who was killed in the line of duty for all ad valorem property taxes. This will not affect any special assessments assigned to the property (sanitation, storm water or streetlights,etc.). This exemption must be applied for in person.