Homestead and Scarlett - Williams

Exemption Application

*** APPLICATION MUST BE RECEIVED BY April 1, Current Tax Year ***

L2 - $8,000 county portion

L3 - 62 - age $8,000 county portion

L4 - 62 - age $10,000 county portion Income cannot exceed $20,000

LS - Value Freeze when Homestead Exemption is Approved (more commonly known as "Scarlett - Williams")

LG - 65-age income cannot exceed $40,000 more commonly known as "Chapman - Lane")

L2 - Standard Exemption. Each resident of Glynn County is granted an exemption on that person's homestead from all Glynn County Ad Valorem taxes for county purposes in the amount of $8,000 of the assessed value of that homestead. Homestead exemption can be applied to mobile homes only when the owner owns and resides on the land on which the mobile home is located.

L3 - Elderly Exemption. Increased homestead exemption for homeowners 62 and older from all Glynn County Ad Valorem taxes for county purposes in the amount of $8,000 of the assessed value of that homestead, (not based on income).

L4 - Standard Elderly School Tax Homestead Exemption. Increased homestead exemption for homeowners 62 and older where the net income from all family members residing in the homestead does not exceed $20,000 for the preceding year. This exemption applies only to county tax but it does include taxes levied to retire bonded indebtedness. The amount of the exemption is up to $10,000 deducted from the 40% assessed value of the homestead property. Do not need to re-apply if received exemption the prior year. Must re-apply only if taxable income increases above the qualifying amount or on newly acquired homesteaded property.

LS - Scarlett-Williams Homestead Valuation Freeze Exemption. Glynn County has enacted a homestead valuation freeze exemption. This exemption will freeze the valuation base year; i.e., the taxable year, immediately preceding the year in which the homestead exemption was first granted. This valuation remains in place for as long as the homeowner owns and resides on the property and makes no major improvements.

LG - Chapman-Lane Senior School Tax Exemption. Homeowners who are 65 years of age or older on January 1, and whose income together with the income of the spouse does not exceed $40,000 for the immediately preceding year may claim an additional exemption from school Ad Valorem tax. Income in this instance is defined as Georgia Net Taxable Income. The deadline for filing for this exemption is April 1. Bring in current previous year proof of Income {State, Federal Tax Return). If State and Federal Income Tax is not required to be filed, bring documents reflecting the total Household Income {Social Security, Retirement, etc.). Must supply picture I.D. (New voted on November 2008). Do not need to re-apply if received exemption the prior year. Must re-apply only if your Georgia Net taxable income increases above $40,000 or on newly acquired Homesteaded property.

S3-Each resident of Glynn County who is a senior citizen (62 years or older) is granted an exemption from all Glynn County Ad Valorem taxes for county purposes: $10,000 off of the assessed value of that homestead, if that person's income, together with the income of the spouse who resides within such homestead, does not exceed $10,000 for the immediately preceding taxable year. Do not need to re-apply if received exemption the prior year. Must re-apply only if taxable income increases above the qualifying amount or on newly acquired Homesteaded property.

S4- Standard Elderly General Homestead Exemption. Available to homeowners who otherwise qualify and who are 65 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year may claim a $4,000 exemption from County taxes. They are also eligible to claim a $10,000 exemption from school taxes and any taxes levied to retire school bond indebtedness. Social Security income and certain retirement income are excluded from the calculation of the income threshold. Do not need to re-apply if received exemption the prior year. Must re­ apply only if taxable income increases above the qualifying amount or on newly acquired Homesteaded property.

SS-Disabled Veterans Homestead Exemption. Available to certain disabled veterans or un-remarried spouses or minor children up to a certain amount (call office for details) deducted from the 40% assessed value of the homestead property. This exemption applies to all Ad Valorem tax levies. Applicant must be deemed 100% service connected disabled or unemployable by the Veteran's Administration. Applicant must present a letter from the VA 'office showing percentage/employment status.

Surviving Spouse Exemption of Firefighter or Peace Officer as provided in House Bill 81 is available for un­ remarried surviving spouse of a Firefighter or Peace Officer killed in the line of duty. This also includes Disabled Veterans.

SS The Surviving Spouse of Member of Armed Forces Killed in Action Exemption is available to the un-remarried surviving spouse of a member of the armed forces of the United States killed in or who died as a result of any war or armed conflict. See Tax Commissioner's office for further details.