Homestead Exemption

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HOMESTEAD EXEMPTION APPLICATION

(Please click on the above link for a blank Homestead Exemption Application) You may also obtain an application from our office.

 

APPLICATION FOR $50,000 COUNTY AND SCHOOL TAX EXEMPTION FOR 65 AND OLDER

(Please click on the above link for a blank Homestead Exemption Application) You may also obtain an application from our office.

 

April 1, 2019  is the deadline for accepting applications for homestead exemption for tax year 2019. Applications can be accepted year round but those received after April 1st will be applied to 2020 taxes. You can file at either of the two offices of the Tax Commissioner: (1)11 North College Street in Pembroke or (2)66 Captain Matthew Freeman Drive in Richmond Hill.

The applicant for homestead exemption must own and occupy the home as of January 1, 2019. It must be occupied as a permanent residence and place of abode and must be the legal residence of the applicant for all purposes. This exemption can only be claimed on one residence.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of ownership or the taxpayer seeks to qualify for a different kind of exemption.

The applications for the homestead exemptions are received by the office of the Tax Commissioner; however, the approval or denial of the exemption is determined by the Board of Tax Assessors. If the application is denied the taxpayer must be notified and an appeal procedure is available for the taxpayer.

If you have questions concerning any of these exemptions, you can call our Pembroke office at 912-653-3880 or our Richmond Hill office at 912-756-2434.

HOMESTEAD EXEMPTIONS:

S1 REGULAR EXEMPTION

L1 Requirements:

  • Must own land and home
  • Must live here as your primary residence
  • Must have only one place with homestead exemption
  • Cannot be military non-resident

Exemption:

  • County: $ 30,000
  • School: $ 2,000

S3 ELDERLY (STATE)

L3 Requirements:

  • Must be eligible for regular exemption
  • Must be 62 years old on January 1 of current year
  • Income must be less than $10,000 (excluding retirement and social security)

*** The social security maximum benefits for 2018 is $66,912

Exemption:

  • County: $ 30,000
  • School: $ 10,000
SC ELDERLY (LOCAL)

LC Requirements:

  • Must be eligible for regular exemption
  • Must be 65 years old as of January 1 of current year

Exemption:

  • County: $ 50,000
  • School: $ 50,000
  • Cities: $ 50,000

S5 DISABLED VETERAN

Requirements:

  • Must be eligible for regular exemption
  • Must be classified with 100% service connected disability by the Veterans Administration.
  • Must have letter from VA stating this.

Exemption:

  • County: $81,080*
  • School: $81,080*

SD DISABLED VETERAN (Age 65 or older)

Requirements:

  • Must be eligible for regular exemption
  • Must be 100% Disabled Veteran or Unremarried
  • Surviving spouse of Disabled Veteran.

Exemption:

  • County: $ 81,080*
  • School: $ 81,080*

SS SURVIVING SPOUSE

Requirements:

Must be eligible for regular exemption

Must be un-remarried spouse of US Service member killed in action.

Exemption:

  • County: $81,080*
  • School: $81,080*

SE SURVIVING SPOUSE (Age 65 or older) OF US SERVICE MEMBER KILLED IN ACTION

Requirements:

  • Must be eligible for regular exemption
  • Must be un-remarried spouse of disabled veteran that was eligible for S5 exemption

Exemption:

  • County: $81,080*
  • School: $81,080*

*Subject to change. Check with Department of Revenue annually. 

SG UNREMARRIED SURVIVING SPOUSE OF A FIREFIGHTER OR PEACE OFFICER KILLED IN THE LINE OF DUTY

Requirements:

  • Must be eligible for regular exemption
  • Must be classified as a surviving spouse of a Firefighter or Peace Officer killed in the line of duty.

Exemptions:

  • County: 100%
  • School: 100%

S6 AGE 62 FLOATING EXEMPTION

Requirements:

  • Must be eligible for regular exemption
  • Age 62 with a Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000

Exemptions:

  • County: Floating on home and up to 5 acres of land
  • School: $ 2,000

S8 AGE 62 FLOATING EXEMPTION

Requirements:

  • Must be eligible for regular exemption
  • Age 62 with a Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000 AND net income of applicant & spouse is less than $10,000

Exemptions:

  • County: Floating on home and up to 5 acres of land
  • School: $ 10,000
S9 AGE 65 FLOATING EXEMPTION

Requirements:

  • Must be eligible for regular exemption
  • Age 62 with a Federal Adjusted Gross Income of applicant and all other persons residing in the home is less than $30,000 AND net income of applicant & spouse is less than $10,000

Exemptions:

  • County: $ 50,000
  • School: $ 50,000

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