Apply Online for Property Tax Exemptions
Homeowners who qualify for a new exemption in 2022 may apply online. Links to all of Decatur’s homestead exemptions are available at decaturga.com/homestead.
S-5 Exemption
Resident property owners who were age 65 to 69 as of January 1, 2022, with household federal adjusted gross income under $53,000 are eligible to apply for the new S-5 school exemption.
To receive the exemption, the City will need to see a copy of the first page of the homeowners’ federal income tax return and the income tax return of any other resident family members who live at the home. On the federal tax form 1040, taxpayers should look for the line that says adjusted gross income. That is the amount that should be entered on an S-5 application online. The number cannot exceed $53,000 to qualify.
The income limit is based on income in 2021, and 2021 tax returns are preferred for verifying income. However, the City will accept 2020 tax returns for residents who do not have their 2021 income taxes completed in time for the deadline.
Homeowners who do not have an income tax filing requirement with the IRS will need to show the City documents such as a social security benefit statement showing total income.
S-6 Exemption
The new S-6 exemption is for homeowners age 70 and above for a reduction of $200,000 of assessed home value ($400,000 of appraised value) without an income cap.
A separate S-3 partial school exemption for homeowners age 70 and above has been in effect since 2002. The majority of senior homeowners already have the S-3 on their accounts. Homeowners with the S-3 will be granted the new S-6 exemption automatically because the eligibility requirements for these two exemptions are the same. Homeowners who applied for the S-3 during 2021 for tax year 2022 will also automatically receive the S-6 exemption. Owners who never had the S-3 or who just turned 70 in 2021 may apply for the S-3/S-6 exemptions online.
Other exemptions
Homeowners who already have all appropriate exemptions do not need to reapply. Exemptions remain on homeowners’ accounts as long as they continue to reside at the home with no changes in ownership. Owners who have turned 62, 65, 70, or 80 in the past year should review the exemptions listed at decaturga.com/homestead to see if they may qualify for an additional exemption. Decatur residents who have moved to a different home within town in the past year need to reapply for the basic homestead exemption (GH1).
Application procedures
Homeowners without internet access and homeowners who are not required to file income tax returns with the IRS due to income may call the City finance office at 404-370-4100 for application instructions.
The time period to apply for any new exemption has already begun and will end March 15, 2022, in order for the exemption to appear on first installment 2022 tax bills which will be issued April 1, 2022. Links to the new application forms and further exemption information can be found at decaturga.com/homestead.
