Excess Funds List

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*Please note Barrow County DOES NOT release any excess funds to 3rd parties.

Exemptions

• HB 1485 - Frozen Value Exemption - Freezes taxable value at previous year value for County taxes on your home & up to 5.00 acres, until a transfer or change occurs.

• County M&O Exemptions:
• HB 1767 – 65 Yrs & older with an income of $ 25,000 or less received a $ 20,000 exemption.
• School M&O Exemptions:
• HB 985 – 62 Yrs & older with standard homestead income less than $20,000 received a $20,000 exemption.
• HB 1124 – 62 Yrs & older added $60,000 exemption to the current $ 20,000 exemption if income was less than the Federal Poverty Guidelines.
• HB 1088 – 62 Yrs & older with an income of 59,999.99 received an exemption of $ 140,000.
• HB 1087 – 70 Yrs & older with an income of 112,999.99 or less received a full exemption on the home and 5 acres.
• HB 1086 – Frozen Value if qualified for HB 1087 or HB 1088.

• Standard Homestead Exemption - The home of each resident of Georgia that is occupied and used as the primary residence by the owner may be granted a $2,000 exemption from county and school taxes except for school. (O.C.G.A. § 48-5-44)
• Individuals 65 Years of Age and Older May Claim a $4,000 Exemption - Individuals 65 years of age or over may claim a $4,000 exemption from all county ad valorem taxes if the income of that person and his spouse does not exceed $10,000 for the prior year. (O.C.G.A. § 48-5-47)
• Individuals 62 Years of Age and Older May Claim Additional Exemption for Educational Purposes - Individuals 62 years of age or over that are residents of each independent school district and of each county school district may claim an additional exemption from all ad valorem taxes for educational purposes and to retire school bond indebtedness if the income of that person and his spouse does not exceed $10,000 for the prior year The social security maximum benefit for 2025 is $96,432. (O.C.G.A. §48-5-52)
• Floating Inflation-Proof Exemption - Individuals 62 years of age or over may obtain a floating inflation-proof county homestead exemption, except for taxes to pay interest on and to retire bonded indebtedness, based on natural increases in the homestead's value. If the appraised value of the home has increased by more than $10,000, the owner may benefit from this exemption. Income, together with spouse or any other person residing in the house cannot exceed $30,000. This exemption does not affect any municipal or educational taxes and is meant to be used in the place of any other county homestead exemption. (O.C.G.A. § 48-5-47.1)
• Disabled Veteran or Surviving Spouse - Any qualifying disabled veteran who is a citizen and resident of Georgia is granted an exemption of the greater of $32,500.00 or the maximum amount which may be granted to a disabled veteran under Section 2102 of Title 38 of the United States Code, as amended, on his or her homestead which such veteran owns and actually occupies as a residence and homestead, such exemption being from all ad valorem taxation for state, county, municipal, and school purposes. The amount for 2025 is $121,812. The value of the property in excess of this exemption remains taxable. This exemption is extended to the unremarried surviving spouse or minor children as long as they continue to occupy the home as a residence.
• Surviving Spouse of U.S. Service Member - The unremarried surviving spouse of a member of the armed forces who was killed in or died as a result of any war or armed conflict will be granted a homestead exemption from all ad valorem taxes for county, municipal and school purposes in the amount of $60,000 plus an additional sum. The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs. The amount for 2025 is $121,812. The surviving spouse will continue to be eligible for the exemption as long as they do not remarry. (O.C.G.A. § 48-5-52.1)
• Surviving Spouse of Peace Officer or Firefighter - The unremarried surviving spouse of a peace officer or firefighter killed in the line of duty will be granted a homestead exemption for the full value of the homestead for as long as the applicant occupies the residence as a homestead. (O.C.G.A. § 48-5-48.4)

Informational Videos

Tax Commissioner Home Value Notice_New from Barrow County Government on Vimeo.

Tax Commissioner Home Value Notice_New