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Important Note:  If in doubt about whether or not you qualify, contact us for clarification. Rather than disqualify yourself, apply by April 1 to ensure we can help you determine eligibility for the current year. 


Apply Here


Contact us with questions or assistance.
Via email: tax@gwinnettcounty.com
Via phone: 770-822-8800


S1R - Regular Homestead Exemption

  • No age or income limit.
  • For all property owners who occupy the property as of January 1 of the application year.
  • Includes $10,000 off the assessed value on County, $4,000 off school, and $7,000 off recreation.

L5A - Senior School Exemption

  • Age Requirements: Must be 65 years old as of January 1 of the application year.
  • Income Requirements: Net income from all sources must not exceed the maximum benefit amount authorized by Social Security, which for 2024 is $91,728 plus $25,000, for a total income of $116,728 (compare to line 15C of your 2023 or 2022 Georgia tax return).
  • Applies to the home and up to one acre of land.
  • Applicants may also qualify for this exemption if 100% disabled, regardless of age, with a signed letter from your doctor stating you are unable to be gainfully employed.
  • Includes total exemption from all school and school bond tax, $10,000 off the assessed value on county, and $7,000 off recreation.

S3 - Regular School Exemption

  • Age Requirements: Must be 62 years old as of January 1 of the application year.
  • Income Requirement: Claimant and spouse income cannot exceed $10,000 after deductions (compare to line 15C of your Georgia tax return).
  • Includes $10,000 off the assessed value on county, $10,000 off school, $10,000 off school bond, and $7,000 off recreation.

S4 - State Senior School Exemption

  • Age Requirements: Must be 65 years old as of January 1 of the application year.
  • Income Requirements: Claimant and spouse income cannot exceed $10,000 after deductions (compare to line 15C of your Georgia tax return).
  • Includes $10,000 off the assessed value on county,$4,000 off county bond,$10,000 off school, $10,000 off school bond, and $7,000 off recreation.

S5 - Disabled Veteran Exemption

  • No age or income limit.
  • Requires a letter from the U.S. Department of Veterans Affairs stating applicant has a 100 percent service-connected disability.
  • Extends to the unremarried spouse or minor children provided they continue to claim homestead within the same county.
  • Includes an annually-adjusted amount set by the U.S. Secretary of Veterans Affairs, off the assessed value on county, county bond, school, school bond, and recreation.

S6 - Floating Homestead Exemption

  • Age Requirements: Must be 62 years old as of January 1 of the application year.
  • Income Requirements: Total household income as stated on Form 1040 Adjusted Gross Income line cannot exceed $30,000.
  • Applies to the house and up to five acres of property. 
  • Exemption will not freeze assessment on school tax. (Since this exemption requires forfeiture of your regular exemption, use it only if your parcel has had a substantial increase in assessed value in order to receive a benefit similar to the regular homestead exemption.)

SG - Spouse of a Peace Officer or Firefighter Killed in the Line of Duty

  • No age or income limit.
  • Applies to the unremarried spouse of a peace officer or firefighter killed in the line of duty; requires a copy of the decedent's obituary.
  • Provides 100% exemption from ALL taxes (county, city, and school). Does not exempt applicant from fees (stormwater, street lights or speed tables).

SS - Surviving Spouse Exemption

  • No age or income limit.
  • Requires a letter from the U.S. Secretary of Defense stating unremarried spouse receives benefits as a result of the death of spouse who was killed or died while on active duty in a combat zone.
  • Includes an annually-adjusted amount off the assessed value on county, county bond, school, school bond, and recreation.

L1 - Disability Exemption

  • No age or income limit.
  • Requires letter signed by your doctor stating that you are 100 percent totally and permanently disabled as of January 1 of the application year.
  • Includes $10,000 off the assessed value on county, $4,000 off county bond, $4,000 off school, $4,000 off school bond, and $7,000 off recreation.

L3A - $20,000 Senior Exemption

  • Age Requirements: Must be 65 years old as of January 1 of the application year.
  • Income Requirements: Claimant and spouse income cannot exceed $10,000 after deductions (use line 15C of your 2023 or 2022 Georgia tax return).
  • Includes $20,000 off the assessed value on county, $20,000 off school, and $20,000 off recreation.

Value Offset Exemption (VOE)

The VOE is automatically applied when any homestead exemption is granted. It holds the assessed value of a property constant for the county tax portion of your bill, even if there is an increase in property value. School and city taxes continue to be taxed at the current assessed value. It applies to the home and up to five acres of land.

City Homestead Exemptions

If you reside within the city limits of Grayson, your application for a county exemption will also facilitate any applicable city exemption for which you may be entitled. For information on exemptions for all other cities, please contact the city directly.


Note: Pursuant to O.C.G.A. § 50-36-1, all applicants for homestead exemption must be a U.S. citizen or qualified alien or non-immigrant under the Federal Immigration and Nationality Act. Applicants who indicate they are qualified aliens or non-immigrants will be required to submit with their application their valid documentation from the U.S. Immigration and Naturalization Service for purposes of verification. 


Updated 12/11/2023

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