Homestead Exemptions

Homeowners seeking a homestead exemption shall file a written application at any time during the calendar year following the date the property becomes the applicant’s primary residence, up to and including April 1st of the year for which the exemption is sought. The application may be filed independently, in conjunction with, or in lieu of an appeal of the property reassessment. A copy of the recorded deed and Georgia driver’s license (reflecting current address) is required when making application.

Additionally, voters and vehicle registration are both required to be registered in Muscogee County. Once granted, the January 1 owner’s homestead exemption is automatically renewed each year unless the owner moves, there is a change of ownership, or the taxpayer seeks to qualify for a different exemption. Under authority of the state constitution several different types of homestead exemptions are provided and local governments are authorized to provide increased exemption amounts.

Special Exemptions

Freeport Exemption
Available for certain types of manufactured inventory. GA Code § 48-5-48.2 (2022) Application for Freeport Exemption must be made annually and approved by the BOA on or before April 1 of each year to qualify for 100% of the exemption. Applications may be obtained from the office of the BOA.

Agricultural Properties Program
Authorizes assessment at 30% rather than 40% of the FMV for bona-fide agricultural purposes.

The Current Use Program
Provides that certain agricultural property, timberland or residential transitional property is valued and assessed for ad valorem tax purposes at its current use value rather than its FMV.

Each of these specialized or preferential programs requires the property owner to enter into a covenant with the BOA to maintain the property in its qualified use for at least 10 years in order to qualify for the preference.

The Georgia Forest Land Protection Act of 2008
GA Code § 48-5-7.7 (2022) provides for an ad valorem tax exemption for property primarily used for the good faith subsistence of commercial production of trees, timber, or other wood or wood fiber products.