Homestead Exemption Information

Here are links to online Decatur's property tax exemption forms. Please see farther below for details on procedures and eligibility.

General Homestead Exemption (GH-1)

School Exemption Age 62 and Non-Retirement Income under $10,000 (S-1)

School Exemption Age 62 and Income under $25,000 (GS-1)

Homestead Exemption Age 62 and Georgia Taxable Income under $60,000 (GH-3)

General Exemption Age 65 (GH-2)

School Exemption Age 65-69 (S-5)

School Exemption Age 70 (S-3/S-6)

School Exemption Age 80 and Income under $40,000 (S-2)

Disabled Veteran Exemption (DV)

Homestead Tax Relief Grant (HTRG). The State of Georgia authorized the HTRG for 2023. Homeowners with any property tax exemption with the City of Decatur in 2023 automatically received the HTRG for 2023. The HTRG may or may not be authorized again by the State of Georgia in future years.

Land Trust Exemption (LT-1). This exemption is new as of 2024 for resident homeowners on land managed by a 501(c)(3) whose primary mission is affordable housing, such as the Decatur Land Trust. Eligible residents may fill out and submit this application.

For background on S-5 and S-6 school exemptions, visit the City Schools of Decatur website. For information on how the S-5 and S-6 school exemptions have been administered by the City of Decatur, please click here, here, and here.

The application deadline to receive any new exemptions for 2026 is March 15, 2026.

Homestead Exemptions

The City of Decatur offers several property tax exemptions for which resident homeowners may qualify. These include general exemptions based on ownership and occupancy as well as exemptions based on age, income, and disability. A complete list of exemptions and qualifications is shown in the chart below.

A homestead exemption reduces the taxable value of your home. For example, if your home is appraised at $200,000, then the assessed value is 50 percent of that amount, or $100,000. With a $40,000 homestead exemption, you only pay taxes on $60,000.

Homestead exemption applications are accepted year-round; however, to grant an exemption for the current tax year, we must receive your application no later than April 1. However, please note that although we can accept homestead exemptions until April 1, we encourage eligible homeowners to apply for any new exemptions prior to March 15 to ensure your exemption appears on your 1st installment tax bill. Applications received after April 1 will be processed for the following tax year.

If you have previously applied for a homestead exemption, you do not need to re-apply. If you filed for a homestead exemption with DeKalb County, you must also apply with the City of Decatur. You must also apply if you now qualify for an exemption based on age or income for which you did not previously qualify.

If you reside at the property you own, you may apply for property tax exemptions online or in-person. Assessed exemption amounts as of 2025 are as follows:

Age and Income-Based Exemptions

For age-based exemptions, you must be the age specified as of January 1 of the tax year for which you are applying in order to qualify. You will need:

• Your Georgia identification or birth certificate showing your date of birth
• Previous year's income tax return showing adjusted gross income
• If you are not required to file income taxes, a copy of your Social Security benefit statement (SSA-1099)

Disabled Veterans Exemption Verification Requirements

• Presentation of a Letter of Adjudication from the U.S. Department of Veterans Affairs stating that the veteran is entitled to 100 percent service-connected disability. The Department of Veterans Affairs may be reached by calling 1-800-827-1000. Or,
• Presentation of the veteran's Honorable Discharge (DD214) and a doctor's letter of certification attesting that the veteran has one or more of the following conditions:
  • Loss or loss of use of both lower extremities, precluding locomotion without the use of braces, crutches, canes or a wheelchair;
  • Blindness in both eyes, having only light perception, plus loss or loss of use of one lower extremity;
  • Loss or loss of use of one lower extremity together with residuals or organic disease or injury;
  • Loss or loss of use of one lower extremity together with loss or loss of use of one upper extremity.

Note: This exemption may be transferred to, or applied for by, the un-remarried widow or widower of a disabled veteran.

Year's Support

The surviving spouse of a deceased individual may file a petition for year's support within 24 months of the death of the individual at the DeKalb County Probate Court. If approved, the surviving spouse qualifies for divestment of property taxes for the court-ordered year.

Property Tax Payment Assistance/Deferral Program

In addition to the exemptions, state law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on part or all of the homestead property. The application form prescribed by the state for local use is here. Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

You may wish to discuss other payment options, such as reverse mortgages and home equity loans, with a representative from an area financial institution.