Freeze Exemption (applies to County tax portion only)
This freezes the taxable value of your property, but it only applies to the County portion of your property taxes. As the fair market value increases on your property, the exemption increases the same amount and offsets inflationary value increases. The frozen value (for tax purposes only) stays in place until the property is sold or a new deed is filed on the property. The Freeze Exemption does not apply to improvements. Home improvements increase your taxable value. No application is necessary for the Freeze Exemption.
Special Qualification Exemptions
All applications for Special Qualification Exemptions must be made in person in the Tax Commissioner’s Office due to the documentation that is required. All applicants must bring with them a copy of their current motor vehicle registration showing that their name and mailing address is the same as the property for which they are applying for an exemption. If you do not have a vehicle in your name, you must bring copies of two utility bills showing the name and mailing address on the bill is the same as that of the property for which an exemption is being requested. Applicants must also bring a valid Georgia Driver’s License or State of Georgia-issued ID, as well as any documentation listed below.
- 62-Year-Old: All School
Property owners age 62 years and older as of January 1st can apply for a reduction of 100% of assessed taxes for schools. Qualifying individuals must specifically apply for this exemption after reaching the age of 62.
- 65-Year-Old with Annual Income Less than $10,000
This exemption allows a reduction of up to $8,000 for County tax. Requirements include proof of age and proof that the previous year’s net income did not exceed $10,000 per immediate family group (husband and wife, husband and husband, wife and wife). Social Security benefits and retirement pensions do not count towards the $10,000 income limit (with some qualifications). Bring in to the office current income amounts as well as Social Security numbers of all spouses.
- 65-Year-Old with 10 Acres of Land
This exemption allows a reduction of 100% of the assessed value of a home and up to 10 contiguous acres of land and $4,000 on balance of value. Bring in to the office current income amounts as well as Social Security numbers of all spouses.
- Disabled Person
This exemption is a reduction of up to half the assessed value for school tax. Documentation to bring in for this exemption is two documents from doctors and/or from the Social Security Administration. This documentation must state the severity of the disability, that the disability is likely to be permanent, and the taxpayer is unable to be gainfully employed.
- Disabled Veteran
This exemption provides a reduction of up to $73,768 of the assessed value for County and school tax. Requirements include a letter from the Veterans Administration stating 100% service-connected disability or less than 100% service-connected disability but 100% compensated. There are also available veteran exemptions for the un-remarried surviving spouse or minor child of the veteran who continues to occupy the home as the primary residence. The VA letter must be provided when the application is filed.
- Un-remarried Surviving Spouse of a Member of the Armed Forces Killed in Action
This exemption is granted up to $50,000 Homestead Exemption for State, County, municipal and school purposes. The surviving spouse will continue to be eligible for the exemption as long as they do not remarry. Documentation is required from the Secretary of Defense proving spousal benefits.
- Un-remarried Surviving Spouse of a Firefighter or Peace officer Killed in Action
This exemption is 100% of all ad valorem taxes. Documentation is required.
- City of Douglasville and City of Villa Rica 65-Year-Old Residents
The cities of Douglasville and Villa Rica have separate exemptions for senior property owners with property inside the corporate limits. These exemptions change over time. Please check with the Tax Commissioner’s staff for any current exemptions.
- Each manufactured/mobile home must display a current location decal, acquired through the Tax Commissioner’s Office, on or before April 1st of each year.
- Any person who owns and resides in a manufactured/mobile home on their property can apply for the Regular Homestead Exemption. If the homeowner does not own the land on which the home is located, then the home is treated as personal property and is billed January 1st with the taxes due April 1st. The manufactured/mobile home must display a decal reflecting that current property taxes have been paid. The Appraisal Department/Board of Assessors will inspect all homes for the decal after April 1st. Violations may result in citation and fines.
- Manufactured/Mobile homes moved into the County must have a current decal reflecting that taxes are up to day. Title or other ownership proof must be registered with the Tax Commissioner’s office within 30 days of the home’s location within Douglas County.
Property Tax Returns
- Property Tax Returns are accepted by the Board of Assessors between January 1 and April 1 of each year. A Property Tax Return is a listing of property owned by the taxpayer the taxpayer’s declaration of the value of the property. A Property Tax Return is a pro-active effort by the property owner/taxpayer to declare the value and the Board of Assessors is required to take the Property Tax Return value into consideration as it sets the property value.
- CLICK HERE to download the Property Tax Return Form (download, print out, fill in all blanks, mail to or bring into the Tax Commissioner’s Office).
- or CLICK HERE TO COMPLETE THE ON-LINE FORM.
Per O.C.G.A. 48-5-7.5, timber can be assessed a tax if harvested or sold. The tax is assessed at 100% of its fair market value. This tax is billed and paid to the county in which the timber was grown and harvested or sold. There are three types of sales; lump sum sales, unit price quarterly report, and owners harvest. After any one of the three sales are completed either the purchaser or the seller must report the sale via the Georgia Department of Revenue PT-283T form. If the seller or purchaser fails to timely make a report of the sale or harvest they will pay a fine of 50% of the tax due, but if the PT-283T is filed within 12 months after the due date of the tax the amount of the penalty will be 1% per month or part of a month that the report is late. CLICK HERE for Form PT-283T, Report of Timber Sale or Harvest.