Tax Exemptions

Heggie's RockOne of Georgia's twelve natural landmarks, Heggie's Rock was formed when less dense molten rock floated upward through the Earth's crust in what is now Columbia County. It spreads over 60 acres and is 150 feet higher than the surrounding terrain. Heggie's Rock is home to many endangered plants and animal species and has a topography more similar to Arizona than Georgia.

Taxpayers may select from several exemptions to save money on their real property tax. Application for Homestead Exemptions is taken at the Tax Commissioner's office in Evans. Depending upon which application is completed, one or more of the following items shall be required:

  • Valid Georgia Driver's License with current residence address
  • Proof of Motor Vehicle registration in Columbia County (registration card)
  • Proof of age (Driver's License, State ID, and/or Birth Certificate)
  • Recorded Warranty Deed
  • Income Statements (Copy of GA and Federal tax returns)
  • Physician Affidavits
  • Retirement or disability records
  • Trust documents (If the property is in a Trust)

You should know:

  • You must apply no later than April 1st of the current year to receive a tax benefit for the same year
  • All motor vehicles should be registered in Columbia County
  • Any change to a deed; for example, refinancing, will necessitate a new application
  • Income changes must be updated
  • If you would like to apply for a new exemption, applications must be filed at the Evans office on 630 Ronald Reagan Drive, Evans, GA 30809 Building C in the Property Tax Office

Regular Homestead Exemption

(S1) $2,000 from Assessed Value

The homestead of each resident of this state actually occupied by the owner as a residence on January 1 of the qualifying year shall be exempted from all ad valorem taxation for state, county, and school purposes not to include taxes to retire county and school bond indebtedness nor taxes levied by municipalities. The exemption remains as long as the residence is actually occupied by the owner as a primary residence. The exemption shall not exceed $2,000. This exemption automatically renews as long as no change occurs to the deed or ownership.

Age 62

(L3) - $40,000 From Assessed Value for County and School

The homeowner must be 62 years of age by January 1st in the year of application, and the net income of both spouses cannot exceed $15,000. To qualify for this exemption, provide proof of income (Georgia and Federal Tax Returns), date of birth, and social security number.

Local School - Age 70 - No Income Limit

(L6) - Local Senior Citizen School Tax Exemption

Homeowners who are 70 years of age, or older, on or before January 1 of the year in which application for exemption is made, can apply for the homestead exemption from Columbia County School ad valorem taxes, including taxes to pay interest on and to retire school bonded indebtedness. This exemption applies to 100% of the home and not more than three contiguous acres immediately surrounding the residence. This exemption automatically renews each year as long as no deed changes occur. Proof of date of birth is required (HB 1735).

Disabled Veterans

(S5) - $100,896 From Assessed Value

A letter from the Veterans Administration stating that the veteran has a 100% Service Connected Disability and is totally and permanently disabled is required to qualify for this exemption (GA Code 48-5-48). To continue receiving this benefit, a letter from the Veterans Administration updating the disability information is required every 3 years.

Total and Permanent Disability

(L5) - $40,000 From Assessed Value

An affidavit from two physicians describing the disability is required at the time of application. The net income of both spouses cannot exceed $15,000. Proof of income (Georgia and Federal Tax Returns), date of birth, and social security number are also required.

(SG) - 100% From Assessed Value

To qualify for this exemption, the firefighter or peace officer must have died in the line of duty. The surviving spouse must provide documents verifying eligibility, including evidence of spousal benefits, a death certificate, and a certified marriage license.

Surviving Spouse of Military Member

(SS) - $81,080 From Assessed Value

To qualify for this exemption, the member of the Armed Forces must have died while in an area of war or conflict, or died while en route to or from that duty assignment. The surviving spouse must provide documents from the Secretary of Defense evidencing surviving spousal benefits, a death certificate, and a certified marriage license.