EXEMPTION TYPES
Home » Property » Exemption Types

Cobb County Basic Homestead

A $10,000 exemption in the county general and school general tax categories. The Basic Homestead Exemption was worth $262.40 in 2014.

In addition, you are automatically eligible for a $2,000 exemption in the state tax category.

You must provide proof of Georgia residency when you apply.

 

Cobb County School Tax (Age 62)

An exemption from all taxes in the school general and school bond tax categories.  You must be 62 years of age on or before January 1 of the current tax year.

You must provide proof of age when you apply.

 

State Senior Age 65

A full exemption in the state tax category up to 10 contiguous acres immediately surrounding the residence.  You must be 65 years of age on or before January 1 of the current tax year.

You must provide proof of age when you apply. 

 

State Senior Age 65 $4,000 ($10,000 Income Limit)

A $4,000 exemption in the state, county bond and fire district tax categories.  You must be 65 years of age on or before January 1 and your annual net income cannot not exceed $10,000 for the immediately preceding tax year (this includes income of your spouse but does not include Social Security or retirement income).

You must provide proof of age and income when you apply.

 

Cobb County $22,000 Disability

A $22,000 exemption in all tax categories except the state. You must be disabled on or before January 1 and your annual net income does not exceed $12,000 for the immediately preceding year (this includes income of your spouse but does not include income received as a result of the disability; e.g. disability retirement).

You must provide proof of income and a doctor's certificate stating that you are disabled and that the disability is likely to remain permanent.

 

State Veteran's Disability

An exemption in all tax categories. You must be a disabled veteran (as defined in OCGA 48-5-48).

You must provide the legally required documentation. Upon death of the applicant, this exemption extends to the un-remarried surviving spouse or minor child(ren) provided they continue to occupy the home as a their primary residence.

 

State Surviving Spouse

An exemption in all tax categories. You must be the un-remarried surviving spouse of a member of the U. S. armed forces killed in any war or conflict (as defined in OCGA 48-5-52.1) and are receiving spousal benefits from the U. S. Department of Veteran's Affairs.

You must provide legal documentation.

 

State Surviving Spouse of a Peace Officer or Firefighter Killed in the Line of Duty

An exemption for the full value of the homestead. You must be the un-remarried surviving spouse of a peace officer or firefighter killed in the line of duty.

You must provide supporting documentation.