• April 6, 2017 10:00 amBOC Work Session
  • April 15, 2017Pickens County Recreation Opening Day
  • April 20, 2017 5:30 pmBOC Regular Meeting
  • May 4, 2017 10:00 amBOC Work Session

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Pickens County Government
1266 E. Church Street
Jasper, Georgia 30143
Phone: 706-253-8809

Monday-Friday
8am-5pm

E-Verify 46547 - Since July 3, 2007

Property Taxes – Exemptions

The Georgia State Constitution provides for propery tax exemptions to a homestead property owned by a taxpayer and occupied as a legal residence. Local governments may provide increased exemptions over the amount allowed by the State, and this is the case in Pickens County. While Homestead Exemptions are renewed automatically once granted, you must apply for them initially.

Regular Homestead Exemption in Pickens County

  • You must own the property
  • It must be your legal residence
  • You must live there on January 1st of the year in which you apply
  • Married couples are entitled to only one homestead exemption in all jurisdictions
  • You must apply before April 1st of the application year

Once you receive the Homestead Exemption, it is automatically renewed yearly until there is a change in ownership, residency, or the owner seeks to qualify for a different exemption. In Pickens County, the Regular Homestead Exemption is $5000 subtracted from the Assessed Value. This applies to the Pickens County and School Tax Assessments, but not the Georgia Assessment, where the Exemption is $2000.

So, for example, for a property with a Fair Market Value of $150,000:

Regular Homestead Exemption Fair Market Value  $150,000
Assessed Value Fair Market Value  timea  40% =  $60,000
Local Millage Rates (6.160 + 15.120) =  21.28
Local Adjusted Tax (Assessed Value – $5000.00) times Local Millages =  $1170.40
State Millage Rate (0.250) 0.250
State Adjusted Tax (Assessed Value minus  $2000.00)  times State Millage = $14.50
Property Tax Local Adjusted Tax plus  State Adjusted Tax =  $1184.90

School Tax Homestead Exemption in Pickens County

Pickens County exempts elderly taxpayers on a low income from funding related to the school system:

  • You must have a Regular Homestead Exemption
  • You must be 62 years of age or older
  • The Gross Income for the entire household must be less than $25,000 (including Social Security, other retirement income, and income from the sale of property in the previous year)
  • Complete income documentation for all residents of the property must be provided with the application
  • You must apply before April 1st of the application year

The School Tax Homestead Exemption excludes both the ad valorem assessment for schools and any taxation on retiring school bonds. So, for example, for a property with a Fair Market Value of $150,000:

School Tax Homestead Exemption Fair Market Value =  $150,000
Assessed Value Fair Market Value times 40% =  $60,000
Local Millage Rates (6.160) 6.160
Local Adjusted Tax (Assessed Value minus  $5000.00) times  Local Millages = $338.80
State Millage Rate (0.250) 0.250
State Adjusted Tax (Assessed Value minus $2000.00) times  State Millage =  $14.50
Property Tax Local Adjusted Tax plus State Adjusted Tax =  $353.30

Disability Homestead Exemption in Pickens County

Pickens County exempts disabled taxpayers on a low income from funding related to the school system:

  • You must have a Regular Homestead Exemption
  • The Gross Income for the entire household must be less than $25,000 (including Social Security, other disability income, and income from the sale of property in the previous year)
  • Complete income documentation for all residents of the property must be provided with the application
  • Certification of Total Disability by three Physicians must be provided with the application
  • You must apply before April 1st of the application year

The Disability Homestead Exemption excludes the ad valorem assessment for schools. So, for example, for a property with a Fair Market Value of $150,000:

Disability Homestead Exemption Fair Market Value $150,000
Assessed Value Fair Market Value times 40% = $60,000
Local Millage Rates (6.160) 6.160
Local Adjusted Tax (Assessed Value minus $5000.00) x Local Millages $338.80
State Millage Rate (0.250) 0.250
State Adjusted Tax (Assessed Value – $2000.00) times State Millage = $14.50
Property Tax Local Adjusted Tax plus  State Adjusted Tax = $353.30

Disabled Veteran’s Homestead Exemption (Constitutional)

Pickens County exempts veteran taxpayers with 100% service connected disabilities at a higher level:

  • You must have a Regular Homestead Exemption
  • Certification of Total Disability by the Veterans Administration and, in some cases, other physicians must be provided with the application
  • You must apply before April 1st of the application year

The Disabled Veteran’s Homestead Exemption in Pickens County is set at $43,000. So, for example, for a property with a Fair Market Value of $150,000:

Disabled Veteran’s Homestead Exemption Fair Market Value $150,000
Assessed Value Fair Market Value times  40% = $60,000
Total Millage Rate (6.160 plus  15.120 plus  0.250) = 21.53
Property Tax (Assessed Value minus  $43000) times  Millage Rate = $366.01

80% Freeport Exemption in Pickens County

Pickens County has enacted the 80% Freeport Exemption for manufacturers having inventory that meets these criteria:

  • Raw materials and goods in process of manufacture
  • Finished goods produced in Georgia within the last 12 months
  • Finished goods stored in Georgia no longer than 12 months and destined for shipment out-of-state

The application for exemption (GA PT-50PF) must accompany the Business Personal Property Tax Return when filing for the freeport exemption. This exemption must be filed each year. Inventory is reported at full cost at level of trade as of January 1st. The application is due by April 1st. The form is available in the Tax Assessor’s office.

Other Exemptions

There are other exemptions available through the Tax Assessor’s office including

  • Agricultural Preferentia
  • Conservations Use
  • Historical Property
  • Tax Exempt Property.

You may contact the Tax Assessor’s office directly for information about these programs.