Georgia Homestead Valuation Freeze Exemption Program

The Georgia Homestead Valuation Freeze Exemption may help you save money by protecting against property tax increases. With this valuation freeze, the taxable value of your home can be frozen so that rising home values do not automatically lead to higher property taxes. This exemption is only offered in certain Georgia counties so it is important to check availability in your county before applying.  

How does a Georgia Homestead Valuation Freeze Exemption work? 

Some Georgia counties and cities offer a homestead valuation freeze exemption. Availability and rules vary by location. You can find out if your county offers this exemption by going to your county tax assessor’s office.  

If you qualify, your county will “freeze” the taxable value of your home at the amount it was worth in the first year you are enrolled. This is called the base year value. As long as you continue to live in the home as your primary residence, your property taxes will be based on that base year value, even if home values increase later.  

Note: In some counties, the law allows the base year value to increase by a small percentage each year instead of remaining exactly the same.  

Am I eligible for a Georgia Homestead Valuation Freeze Exemption? 

Qualifying for the Georgia Homestead Valuation Freeze Exemption depends on the county where you live.   

You must also: 

• Live in the home as your primary residence 

• Qualify for a homestead exemption 

Many freezes have age, income, or disability requirements, which vary by county. Make sure to check in with your county tax assessor’s office to learn more. 

How do I apply for a Georgia Homestead Valuation Freeze Exemption? 

To apply for this program, you must first apply for a homestead exemption with your county tax office. You can apply in-person or fill out the online Application for Homestead Exemption. Once you’ve filed your application, ask your county tax office whether they offer a homestead valuation freeze and how to apply for it. You can find your county tax office here.  

If a valuation freeze is offered in your county, you must submit any required forms by the application deadline set by your county. In most counties, you must own and live in the home by January 1st of the tax year to qualify. Your county tax office can provide the correct forms, instructions, and deadlines. 

What if I need help? 

If you need help applying or have questions about the Homestead Valuation Freeze Exemption Program, you can: 

• Contact your county’s tax office by using Georgia Department of Revenue’s online map.  

• If you are age 60 or older, you can also contact Georgia Senior Legal Aid at 404- 389-9992. Depending on where you live, as their services vary by county, they can provide you with information on property tax exemptions, legal assistance, and help you understand your rights as a homeowner.