宅地豁免
Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. Homestead exemptions are available to all homeowners who occupy the property as of January 1 of the application year.
Property owners must not be receiving a homestead exemption on any other property, 包括乔治亚州其他县或其他州的房产. Married couples are considered by law as a single family unit; therefore, 丈夫和妻子之间只能申请一次宅地豁免. Also, all vehicles owned by the applicant and spouse must be registered in 桃县.
获得宅地豁免, 一个人必须实际占有这个家, 在任何情况下，房子都被视为他们的合法住所. Persons that are away from their home because of health reasons will not be denied homestead exemption. A family member or friend can notify the tax receiver or 税务专员 and the homestead exemption will be granted. (O.C.G.A. § 48-5-40)
何时何地提交你的宅地豁免
Application for homestead exemption must be filed with the Tax Assessor's office. A homeowner can file an application for homestead exemption for their home and land any time during the prior year up to the deadline for filing returns. 获得本纳税年度的宅基地免税, the homeowner must have owned the property on January 1 and filed the homestead application by the same date property tax returns are due in the county.
财产税申报表必须在4月1日前提交
Homestead applications that are filed after April 1 will not be granted until the next calendar year. (O.C.G.A. § 48-5-45) Failure to apply by the deadline will result in loss of the exemption for that year. (O.C.G.A. § 48-5-45)
州和县提供的豁免
The State of Georgia offers homestead exemptions to all qualifying homeowners. In some counties they have increased the amounts of their homestead exemptions by local legislation above the amounts offered by the State. As a general rule the exemptions offered by the county are more beneficial to the homeowner.
国家提供的宅基地豁免:
标准宅基地豁免
The home of each resident of Georgia that is actually occupied and used as the primary residence by the owner may be granted a $2,000 exemption from county and school taxes except for school taxes levied by 市政ities and except to pay interest on and to retire bonded indebtedness. 2000美元从宅基地40%的评估价值中扣除. The owner of a dwelling house of a farm that is granted a homestead exemption may also claim a homestead exemption in participation with the program of rural housing under contract with the local housing authority. (O.C.G.A. § 48-5-44)
65岁及以上的个人可以申请4000美元的免税额
65岁或以上的个人可以申请4美元,000 exemption from all county ad valorem taxes if the income of that person and his spouse does not exceed $10,前一年的费用是1万美元. 退休收入来源, 养老金, and disability income is excluded up to the maximum amount allowed to be paid to an individual and his spouse under the federal Social Security Act. 2018年的社会保障最高福利为66,912美元. The owner must notify the county tax commissioner if for any reason they no longer meet the requirements for this exemption. (O.C.G.A. § 48-5-47)
Individuals 62 Years of Age and Older May Claim Additional Exemption for Educational Purposes
Individuals 62 years of age or over that are residents of each independent school district and of each county school district may claim an additional exemption from all ad valorem taxes for educational purposes and to retire school bond indebtedness if the income of that person and his spouse does not exceed $10,前一年的费用是1万美元. 退休收入来源, 养老金, and disability income is excluded up to the maximum amount allowed to be paid to an individual and his spouse under the federal Social Security Act. 2018年的社会保障最高福利为66,912美元. The owner must notify the county tax commissioner if for any reason they no longer meet the requirements for this exemption. This exemption may not exceed $10,000 of the homestead's assessed value.(O.C.G.A. §48-5-52)
浮动防通胀豁免
Individuals 62 years of age or over may obtain a floating inflation-proof county homestead exemption, 除了用来支付利息和偿还债券债务的税款, 基于宅基地价值的自然增长. 如果房屋的评估价值增加了10美元以上,000, 船东可以从这项豁免中受益. Income, together with spouse or any other person residing in the house cannot exceed $30,000. This exemption does not affect any 市政 or educational taxes and is meant to be used in the place of any other county homestead exemption. (O.C.G.A. § 48-5-47.1)
伤残退伍军人或未亡配偶
任何符合条件的伤残退伍军人都可以获得60美元的豁免,再加上为郡缴纳财产税的额外款项, 市政, 以及学习目的. The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs. 2018年的金额为81,080美元.该财产的价值超过该免税额的部分仍应纳税. This exemption is extended to the unremarried surviving spouse or minor children as long as they continue to occupy the home as a residence. (O.C.G.A. § 48-5-48)
U的未亡配偶.S. 服务会员
The unremarried surviving spouse of a member of the armed forces who was killed in or died as a result of any war or armed conflict will be granted a homestead exemption from all ad valorem taxes for county, 市政和学校用途，金额为81美元,再加上一笔额外的款项. The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs. 2018年的金额为81,080美元. The surviving spouse will continue to be eligible for the exemption as long as they do not remarry.(O.C.G.A. § 48-5-52.1)
维和人员或消防员的未亡配偶
The unremarried surviving spouse of a peace officer or firefighter killed in the line of duty will be granted a homestead exemption for the full value of the homestead for as long as the applicant occupies the residence as a homestead. (O.C.G.A. § 48-5-48.4).
关于豁免
Taxpayers may select from several exemptions to save money on their real property tax. Application for 宅地豁免s are taken at the Tax Assessor's office in Fort Valley. 视乎申请的完成情况， 应具备下列一项或多项条件:
- 有效的乔治亚州驾照和目前的居住地址
- Proof of Motor Vehicle registration in Columbia County (registration card)
- 年龄证明(驾驶执照、州身份证和/或出生证明)
- 记录担保契约
- 损益表(会计报表副本 & 联邦纳税申报表)
- 医生宣誓书
- 退休或伤残记录
- 信托文件(如果财产属于信托)
你应该知道:
- You must apply no later than April 1 of the current year to receive a tax benefit for the same year
- 所有机动车都应在桃县登记
- 对契约的任何更改; for example, refinancing, will necessitate a new application
- 收入的变化必须更新
- 如果你想申请新的豁免, 申请人必须亲自到评税主任办事处递交申请.