Here are links to online Decatur's property tax exemption forms. Please see farther below for details on procedures and eligibility.
General Homestead Exemption (GH-1)
School Exemption Age 62 and Non-Retirement Income under $10,000 (S-1)
SchoolExemption Age 62 and Income under $25,000 (GS-1)
Newly Expanded:Homestead Exemption Age 62 and Georgia Taxable Income under $60,000 (GH-3)
General Exemption Age 65 (GH-2)
Newly Expanded:School Exemption Age 65-69 (S-5)
School Exemption Age 70 (S-3/S-6)
School Exemption Age 80 and Income under $40,000 (S-2)
Disabled Veteran Exemption (DV)
Homestead Tax Relief Grant (HTRG). The State of Georgia authorized the HTRG for 2023. Homeowners with any property tax exemption with the City of Decatur in 2023 automatically received the HTRG for 2023. The HTRG may or may not be authorized again by the State of Georgia in future years.
Land Trust Exemption (LT-1). Thisexemption is new as of 2024 for resident homeowners on land managed by a 501(c)(3) whose primary mission is affordable housing, such as the Decatur Land Trust. Eligible residents may call 404-370-4100 or email taxes@decaturga.com for application instructions.
For background on S-5 and S-6 school exemptions, visit the City Schools of Decatur website. For information on how theS-5 and S-6 school exemptions have been administered by the City of Decatur, please clickhere,here, and here.
The application deadline to receive any new exemptions for 2024 is March 15, 2024.
Homestead Exemptions
The City of Decatur offers several homestead exemptions for which resident homeowners may qualify. These include general exemptions based on ownership and occupancy as well as exemptions based on age, income and disability. A complete list of exemptions and qualifications is shown in the chart below.
A homestead exemption reduces the taxable value of your home. For example, if your home is appraised at $200,000, then the assessed value is 50 percent of that amount, or $100,000. With a $25,000 homestead exemption, you only pay taxes on $75,000.
Homestead exemption applications are accepted year-round; however, to grant an exemption for the current tax year, we must receive your application no later than April 1. However, please note that although we can accept homestead exemptions until April 1,we encourage eligible homeowners to apply for any new exemptions prior to March 15 to ensure your exemption appears on your 1st installment tax bill. Applications received after April 1 will be processed for the following tax year.
If you have previously applied for a homestead exemption, you do not need to re-apply. If you filed for a homestead exemption with DeKalb County, you must also apply with the City of Decatur. You must also apply if you now qualify for an exemption based on age or income for which you did not previously qualify.
If you reside at the property you own, you may apply for property tax exemptions online or in-person. Assessed exemption amounts as of 2024 are as follows:
| Type | Qualification | Amount | Applies To |
|---|---|---|---|
| General Homestead (GH-1) 1981 GA Laws, pg. 1914 | Must reside at property | $40,000 | General Fund Capital Imp. Fund DDA Fund |
| General Homestead-A (GH-2) 1986 GA Laws, pg. 4,475 | Must reside at property and must be 65 or older | $15,000 | General Fund Capital Imp. Fund DDA Fund |
General Homestead-3(GH-3) S.B. 342 | Must reside at the property, be 62 or older, and have household Georgia taxableincome under $60,000. This exemption took effect in 2017 and has expanded as of 2024. | $25,000 | General Fund Capital Imp. Fund DDA Fund |
| General & School (GS-1) 1985 GA Laws, pg. 4,140 & 4.411 | Must reside at property; and be 62 or older and household income (of you, your spouse, and resident family members) of any type cannot exceed $25,000 | $50,000 | General Fund, Capital Imp. Fund, DDA Fund, School Fund |
| School (S-1) O.C.G.A. 48-5-52 | Must reside at property, must be 62 or older; and the income (including salary, wages, rental income, interest, and dividends) of you and your spouse cannot exceed $10,000,excluding retirement income (such as retirement benefits, pensions, and Social Security) | $10,000 | School Fund |
| School-A (S-2) 1995 GA Laws, pg. 4,208 | Must reside at property, mustbe 80 or older, and the federal adjusted gross income of you and your spousecannot exceed $40,000 | All | School Fund |
| School (S-3) H.B. 362 (2001) | Must reside at property and must be 70 or older | $50,000 | School Fund |
School (S-4) S.B. 343 | Must reside at the property and must be 65 or older. This exemption took effect in 2017 and expired Dec. 31, 2021. | All | School Fund |
| School (S-5) | Must reside at the property and be age 65-69 with household federal adjusted gross income under $62,000 | $200,000 | School Fund |
| School (S-6) | Must reside at the property and be 70 or older | $200,000 | School Fund |
| Land Trust (LT-1) | For resident homeowners on land owned by a land trust | $40,000 | General, Capital, DDA |
| Disabled Veterans O.C.G.A. 48-5-48 | Must reside at property and have 100% disability per Department of Veterans Affairs | $101,754 | All Funds |
Age and Income-Based Exemptions
For age-based exemptions, you must be the age specified as of January 1 of the tax year for which your are applying in order to qualify. You will need:
- Your Georgia identification or birth certificate showing your date of birth
- Previous year's income tax return showing adjusted gross income
- If you are not required to file income taxes, a copy of your Social Security benefit statement (SSA-1099)
Disabled Veterans Exemption Verification Requirements
- Presentation of a Letter of Adjudication from the U.S. Department of Veterans Affairs stating that the veteran is entitled to 100 percent service-connected disability. The Department of Veterans Affairs may be reached by calling 1-800-827-1000. Or,
- 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:
- Loss or loss of use of both lower extremities, precluding locomotion without the use of braces, crutches, canes or a wheelchair;
- Blindness in both eyes, having only light perception, plus loss or loss of use of one lower extremity, which so affects the function of balance or propulsion so as to preclude locomotion without resorting to a wheelchair;
- Loss or loss of use of one lower extremity together with residuals or organic disease or injury which so affects the function of balance or propulsion so as to preclude locomotion without resorting to a wheelchair;
- 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 un-remarried widow or widower of a disabled veteran.
Year's Support
The surviving spouse of a deceased individual may file a petition for year's support within 24 months of the death of the individual at the DeKalb County Probate Court. If approved, the surviving spouse qualifies for divestment of property taxes for the court-ordered year.
Tax Payment Assistance
The City's tax deferral program is currently under review. You may wish to discuss other payment options, such as reverse mortgages and home equity loans, with a representative from an area financial institution.
