宅地豁免
为了减轻乔治亚州房主从价税的负担，宅地豁免已经颁布. 在申请年度的1月1日起，所有占用房产的房主都可以获得宅地豁免.
业主不得在任何其他财产上获得宅地豁免, including properties in other Georgia counties or in other states. Married couples are considered by law as a single family unit; therefore, only one homestead exemption between husband and wife may be claimed. 此外，申请人及其配偶拥有的所有车辆必须在桃县注册.
To be granted a homestead exemption, a person must actually occupy the home, and the home is considered their legal residence for all purposes. 因健康原因离开家园的人不会被拒绝获得宅地豁免. 家庭成员或朋友可通知税务接管人或税务局局长，便可获豁免宅地. (O.C.G.A. § 48-5-40)
When and Where to File Your 宅地豁免
宅地豁免申请必须向评税主任办公室提交. 在提交申报表的截止日期之前，业主可以在上一年的任何时间为其房屋和土地提交宅地豁免申请. To receive the homestead exemption for the current tax year, 房主必须在1月1日拥有房产，并在该县财产税申报截止日期之前提交宅地申请.
Property tax returns are required to be filed by April 1
在4月1日之后提交的宅基地申请将不会被批准，直到下一个日历年. (O.C.G.A. §485-45)未能在截止日期前申请将导致失去当年的豁免. (O.C.G.A. § 48-5-45)
Exemptions Offered by the State and Counties
乔治亚州为所有符合条件的房主提供宅地豁免. 在一些县，他们通过地方立法增加了他们的宅地豁免的数额，超过了国家提供的数额. 作为一般规则，县提供的豁免对房主更有利.
宅地豁免s Offered by the State:
Standard 宅地豁免
格鲁吉亚每个居民实际居住并被业主用作主要住所的房屋可获得2美元,免征县税和学校税，但市政当局征收的学校税和支付利息和偿还担保债务除外. The $2,000 is deducted from the 40% assessed value of the homestead. 获得宅基地豁免的农场住宅的所有者也可以根据与当地住房管理局签订的合同，参加农村住房计划，要求获得宅基地豁免. (O.C.G.A. § 48-5-44)
Individuals 65 Years of Age and Older May Claim a $4,000 Exemption
Individuals 65 years of age or over may claim a $4,如果该人及其配偶的收入不超过10美元，则免除所有县从价税,000 for the prior year. Income from retirement sources, 养老金, 残疾收入不包括在联邦《新皇冠现金官方》允许支付给个人及其配偶的最高数额之内. The social security maximum benefit for 2018 is $66,912. 业主必须通知县税务专员，如果由于任何原因，他们不再符合这一豁免的要求. (O.C.G.A. § 48-5-47)
62岁及以上的个人可申请额外的教育豁免
62岁或以上的个人是每个独立学区和每个县学区的居民，如果该人及其配偶的收入不超过10美元，则可以申请额外免除所有从价税，用于教育目的和偿还学校债券债务,000 for the prior year. Income from retirement sources, 养老金, 残疾收入不包括在联邦《新皇冠现金官方》允许支付给个人及其配偶的最高数额之内. The social security maximum benefit for 2018 is $66,912. 业主必须通知县税务专员，如果由于任何原因，他们不再符合这一豁免的要求. 这项豁免不得超过宅基地评估价值的10,000元.(O.C.G.A. §48-5-52)
Floating Inflation-Proof Exemption
62岁或以上的个人可以获得浮动的防通胀县宅基地豁免, except for taxes to pay interest on and to retire bonded indebtedness, based on natural increases in the homestead's value. If the appraised value of the home has increased by more than $10,000, the owner may benefit from this exemption. 收入，连同配偶或任何其他居住在房子里的人不能超过$30,000. 这项豁免不影响任何市政或教育税，并意味着用于任何其他县的宅基地豁免. (O.C.G.A. § 48-5-47.1)
Disabled Veteran or Surviving Spouse
Any qualifying disabled veteran may be granted an exemption of $60,000 plus an additional sum from paying property taxes for county, 市政, 以及学习目的. 额外金额是根据美国退伍军人事务部部长设定的指数比率确定的. The amount for 2018 is $81,080.The value of the property in excess of this exemption remains taxable. 这种豁免适用于未再婚的未亡配偶或未成年子女，只要他们继续将该房屋作为住所. (O.C.G.A. § 48-5-48)
U的未亡配偶.S. 服务会员
在战争或武装冲突中阵亡或因战争或武装冲突而死亡的军人的未再婚的未亡配偶将免缴县的所有从价税, 市政 以及学习目的 in the amount of $81,080 plus an additional sum. 额外金额是根据美国退伍军人事务部部长设定的指数比率确定的. The amount for 2018 is $81,080. 只要未亡配偶不再婚，他们将继续有资格获得豁免.(O.C.G.A. § 48-5-52.1)
Surviving Spouse of Peace Officer or Firefighter
凡在执行职务时殉职的警务人员或消防员，其未再婚的尚存配偶，只要申请人将居所用作居所，便可获豁免缴交居所的全部价值. (O.C.G.A. § 48-5-48.4).
关于豁免
纳税人可以从几种豁免中选择，以节省他们的房地产税. 在Fort Valley的评税主任办公室申请宅地豁免. Depending upon which application is completed, one or more of the following items shall be required:
- Valid Georgia Driver's License with current residence address
- 哥伦比亚县机动车登记证明(登记卡)
- Proof of age (Driver's License, State ID, and/or Birth Certificate)
- Recorded Warranty Deed
- Income Statements (Copy of GA & 联邦纳税申报表)
- 医生宣誓书
- Retirement or disability records
- Trust documents (If property is in a Trust)
你应该知道:
- 您必须不迟于当年的4月1日申请，才能获得当年的税收优惠
- All motor vehicles should be registered in 桃县
- 对契约的任何更改; for example, refinancing, will necessitate a new application
- Income changes must be updated
- If you would like to apply for a NEW exemption, applications must be filed in person at the Tax Assessor's office.