Property Tax Exemptions

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Property Exempt from Taxation    
Homestead Exemption
Freeport Exemption
Other Personal Property Exemptions
How do I apply for an exemption?


Property Exempt from Taxation

All property is taxable unless an exemption has been provided by law; taxation being the rule and exemption the exception.

Property exempted by O.C.G.A. Section 48-5-41 must not be used for private or corporate profit and income.  The property exempted by the above code section does not apply to real estate or buildings which are rented, leased, or used for the purpose of securing an income.  Any income must be used exclusively for religious, educational, and charitable purposes in order to maintain and operate the institutions.

The exemptions below that exempt colleges, nonprofit hospitals, incorporated academies, or other seminaries refer to those organizations that are open to the general public.

The following property has been exempted from taxation in this state:

• Property owned and used exclusively as the general state headquarters of a nonprofit corporation
  organized for the purpose of encouraging cooperation between parents and teachers to promote 
  the education and welfare of children;

• All places of religious worship and burial; and all property owned by and operated exclusively as a
  church or other religious association that qualifies as an exempt religious organization under
  Section 501(c)(3) of the Internal Revenue Code of 1986.

• Property owned by religious groups that is used as single-family houses where no income is
  derived from the property;

• Institutions of purely public charity;

• Buildings erected and used as a college, an incorporated academy, or other seminary of learning;
  but only if these institutions are open to the general public;

• All funds and property held or used as endowment by colleges, nonprofit hospitals, incorporated
  academies, or other seminaries of learning when the funds or property are not invested in real

• All real and personal property of public libraries and any other literary associations;

• Books, philosophical apparatus, paintings, and statuary of any company or association that are   
   kept in a public hall which are not held for profit or sale;

• Property which has been installed or constructed with the purpose of eliminating or reducing air or
  water pollution if certified by the Department of Natural Resources.

• Property of a nonprofit home for the aged and property of a nonprofit home for the mentally disabled
  as long as no income or profit is distributed to any private person when the home is qualified as an
  exempt organization under the United States Internal Revenue Code, section 501(c)(3), and 
  O.C.G.A. Section 48-7-25.

• Property owned and used exclusively by a veterans organization which is chartered by the United
  States Congress which is exempted from federal income taxes;

• Property of nonprofit hospitals used in connection with their operation. This exemption does not
  include property owned by the nonprofit hospital which is held for investment purposes unrelated to
  providing medical care.

• Property owned and used exclusively as the headquarters, post home, or similar facility of a 
  veterans organization which is chartered by the Congress of the United States and which is exempt
  from federal income taxes

• Property owned by an historical fraternal benefit association that is used exclusively for charitable,
  fraternal, and benevolent purposes.

• When the land on which commercial fertilizers are to be used has been taxed, consumers of
  commercial fertilizers are not required to report fertilizers for taxation.  (O.C.G.A. § 48-5-43)

Freeport Exemption

Columbia County voters have elected to exempt the following types of commercial and industrial inventory:

• Raw materials and goods in process of manufacture - 100% exemption
• Finished goods produced in Georgia within the last 12 months - 100% exemption
• Finished goods stored in Georgia within the last 12 months and destined for shipment
  out-of-state - 100% exemption

The deadline for filing an application for freeport exemption with the Board of Tax Assessors is April 1 to receive the full exemption.

Other Personal Property Exemptions

Georgia exempts a property owner from paying property tax on:

              • items of personal property used in the home if not held for sale, rental, or other
                commercial use 
              • all tools and implements of trade of manual laborers in an amount not to exceed $2,500 in 
                actual value 
              • domestic animals in an amount not to exceed $300 in actual value 
              • tangible personal property that does not exceed $7,500 in value--excluding motor vehicles, 
                trailers, and mobile homes (O.C.G.A. § 48-5-42, O.C.G.A. § 48-5-42.1)

How do I apply for an exemption?

Download a questionnaire from the form library.  Submit the completed form to: 

Board of Tax Assessors
PO Box 498
Evans, GA  30809

You will be notified in writing of the Board’s decision.


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