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PROPERTY TAX EXEMPTIONS:

Georgia Code 48-5-41 provides an exemption from ad valorem taxes for certain properties based on the ownership and use of the property. The general rule for all exemptions is:

1. The owner of the property must be a non-profit organization (a copy of your IRS 501(c)(3) award letter will be requested);

2. The owner itself must be using the property;

3. The use of the property by the owner must be for a purpose expressly exempted in Georgia Code.

A property will not qualify if it is primarily used by a person or organization other than the owner of record, or if it is rented, leased, or used for the primary purpose of securing an income. Mere latent ownership of a property by a nonprofit organization will not qualify the property for exemption. For more information, please contact our office.

The following categories are exempted in GA Code 48-5-41:

PLACES OF RELIGIOUS WORSHIP
NO RENT SINGLE FAMILY HOUSING OWNED BY RELIGIOUS ORGANIZATIONS
PURELY PUBLIC CHARITIES
ALL PLACES OF BURIAL
NONPROFIT HOSPITALS
EDUCATIONAL INSTITUTIONS
AIR OR WATER POLLUTION FACILITIES
NONPROFIT HOMES FOR THE AGED OR MENTALLY DISABLED
VETERANS ORGANIZATIONS
HISTORICAL FRATERNAL BENEFIT ASSOCIATIONS CHARTERED PRIOR TO JANUARY 1, 1880.


CONSERVATION USE

GA Code 48-5-7.4. Property, the primary purpose of which is any good faith production of agricultural products or timber, may qualify for Conservation Use exemption. This exemption provides a reduced assessment based on rates provided by the State Department of Revenue. The qualifying owner is required to sign a 10-year covenant agreeing to the continued Conservation Use of the property. BREACH OF COVENANT WILL RESULT IN SUBSTANTIAL PENALTIES.


REHABILITATED AND LANDMARK HISTORIC PROPERTIES

GA Code 48-5-7.2 and 48-5-7.3. Certain properties which are designated by the Georgia Department of Natural Resources as Historic may qualify for a reduced assessment. For Rehabilitated Historic properties, the rehabilitative work must improve the value of the property by 50% for Residential, 75% for a property that is both Residential and Commercially used, and 100% for Commercial properties. Contact the DNR for certification, then apply for the exemption with your Assessor's office.


SCHOOL TAX

SENIOR CITIZENS

Homestead Exemption Form (PDF)
Homestead Exemption Application Now Available Online!

Conservation Use Form

Hall County Exempt Property Application

Conservation Use Brochure 1

Conservation Use Brochure 2