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. If you do qualify, we can accept supporting documentation after April 1, as long as you've applied by then.


Contact Us

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.

VOE - Value Offset Exemption

  • No age or income limit; must be eligible for the Regular Homestead Exemption.
  • Automatically applied when a homestead exemption is granted.
  • 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. Applies to the home and up to five acres of land.

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 2019 is $68,664 plus $25,000, for a total income of $93,664 (compare to line 15 of your Georgia tax return).
  • Applies to the home and 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.

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 15 of your Georgia tax return).

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 15 of your Georgia tax return).

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.

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.)

SE - Senior Surviving Military Spouse Exemption

  • Age Requirements: 65 years old as of January 1 of the application year.
  • Income Requirements: No income limit.
  • Must be an unremarried spouse of a U.S. service member killed in action; requires a letter from the U.S. Secretary of Defense.

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.

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.

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.

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 15 of your Georgia tax return).

City Homestead Exemptions

Applicants residing within the city limits of Dacula, Grayson, Lawrenceville, Lilburn, Snellville or Sugar Hill may also be eligible for city exemptions.

Note: Pursuant to O.C.G.A. § 50-36-1, all applicants for homestead exemption must indicate on the application whether they are U.S. citizens or are qualified aliens or non-immigrants 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. 


revision

Updated 12/12/2018