It’s property tax payment season again in Georgia, and for residents of Cherokee County, some significant changes go into effect in January that affect all homeowners in Cherokee County.
In May 2024, the Georgia General Assembly approved SB388, changing the application of the “Senior/Disabled School Tax Exemption” for tax years 2025 and beyond. This exemption is very significant, as it removes sometimes up to two-thirds of the total tax bill. The last time you voted, you may have seen the referendum on the ballot stating that the cap on home values would be removed for the Senior/Disabled School Tax Exemption from School Maintenance and Operations and School Bond tax levies. This was of course really good news for those folks looking forward to getting the maximum value possible for this exemption. However, the details of the bill didn’t really highlight some other significant changes that will require homeowners to take some action to receive the “senior exemption” – and it may delay the application for longer than some senior homeowners had anticipated.
Significantly, it’s more important now than ever that ALL deeded owners who are members of the household personally apply for the basic Homestead Exemption. While the homestead exemption will be applied to the tax bill with just one owner occupant applying for the Homestead Exemption, you now need to be able to prove that you’ve personally had the Homestead Exemption in Cherokee County for at least 5 years in order to qualify for the Senior/Disabled School Tax Exemption beginning in 2025 and beyond. Homeowners who have the Senior/Disabled School Tax Exemption now are grandfathered in, provided that all deeded homeowners who wish to receive the exemption in the future should go now, before April 1, 2025, to apply for the underlying Homestead Exemption.
Likewise, if you turn 62 before the end of 2024 and can prove occupancy of your primary home, you’ll still be able to file for the Senior/Disabled School Tax Exemption on or before April 1, 2025 and receive it.
So here’s the not-so-great news. If you turn 62 in 2025 or after, you’ll now need to have the underlying Homestead Exemption in your name for 5 years before you may apply for and receive the Senior/Disabled School Tax Exemption. This may come as a surprise to people who moved to Cherokee County in the last couple years believing that they would receive the Senior/Disabled School Tax Exemption in 2026 or 2027, perhaps. Such individuals could find themselves having to wait an extra year or two before they can receive the Senior/Disabled School Tax Exemption. It’s also important for each person who is on the title to the home, who lives in the home, to file for the Homestead Exemption as soon as possible, so that the 5 years have tolled by the time to apply for the Senior/Disabled School Tax Exemption.
Here are some questions/scenarios and answers, which perhaps will help you determine how these changes affect you and what you may need to do next.
1) If I currently have the School Tax Exemption applied to my property, but I have not resided in Cherokee County for 5 Years, does the new change apply to me?
NO. Homeowners who now have the School Tax Exemption are grandfathered in. Provided, however, that any homeowners on the deed who have not yet personally applied for the homestead exemption must do so in person at the Tax Assessor’s Office no later than April 1, 2025.
2) I applied for the homestead exemption when we purchased our home but my spouse did not also apply for the homestead exemption. Should my spouse apply for the homestead exemption now?
YES. Any person who wishes to apply for and receive the School Tax Exemption in the future must have personally filed for the homestead exemption and have that exemption in place for at least 5 years.
3) I have lived in Cherokee County and had homestead exemption in Cherokee County for more than 5 years, however I have only resided in my current home (with homestead exemption) since 2024. If I turn 62 in 2026, Will I have met the 5 years homestead requirement by including the years lived in my previous residence?
MAYBE. You will only receive credit for the time residing in Cherokee County in a previous residence IF the Tax Assessor’s office “has evidence or notes in your file” or “can satisfactorily determine” that you had the homestead exemption when residing in your previous home. The Tax Assessor’s records potentially do not go back in time far enough to determine if you or other homeowners filed properly for the homestead exemption. Call Tax Assessor.
4) I currently reside in Cherokee County and have the homestead exemption AND the School Tax Exemption in Cherokee County on my current home for the past 7 years. I am over 62. If I move from this home to another home in Cherokee County, have I met the 5-year requirement or must I now wait 5 years to receive the School Tax Exemption on the new home?
MAYBE. You will only receive credit for the time residing in Cherokee County in a previous residence IF the Tax Assessor’s office “has evidence or notes in your file” or “can satisfactorily determine” that you had the homestead exemption and the School Tax Exemption when residing in your previous home. The Tax Assessor’s records potentially do not go back in time far enough to determine if you or other homeowners filed properly for the homestead exemption. Call Tax Assessor.
5) I purchased and moved into in my residence in Cherokee County in December 2022. I applied for the homestead exemption beginning in 2023. In December 2025, I turn 62 and believed that I would qualify for the School Tax Exemption for tax year 2026. Will I receive the School Tax Exemption in 2026?
NO. Because the County now requires homeowners to meet a 5-year homestead requirement, you will not be able to apply for the School Tax Exemption until 2028.
6) I currently have the homestead exemption and the School Tax Exemption on my residence in Cherokee County. However, my spouse (who is 68 years old) did not also apply for the homestead exemption when we purchased the home in 2022. Will my spouse be able to continue receiving the School Tax Exemption after I pass away?
NO (but it can be fixed). All homeowners on the deed whose property now has the School Tax Exemption on their residence must also apply for the homestead exemption before April 1, 2025 in order to be “grandfathered”. In order for your spouse to avoid the 5-year homestead period when you die, spouse must apply for the homestead exemption before April 1, 2025.
7) My home is valued at $780,000.00 and I have had the School Tax Exemption for many years. Will I receive the School Tax Exemption on the full assessment of taxes on my property?
YES. Cherokee County has removed the cap on the home value. Previously (in 2024), you were receiving the School Tax Exemption only on the assessment of the first $501,500 of FMV of the property. Now the entire assessed value is Exempt.
REMEMBER:
The Tax Assessor is adamant that each evaluation is made on a case by case basis and that homeowners MUST CONTACT THE TAX ASSESSOR to determine whether the homeowner or the property qualifies for any exemption. You must call the Tax Assessor at (678) 493-6120 or visit them at 2782 Marietta Hwy, Ste. 200, Canton GA. The information contained in this article is for illustrative purposes only and is intended only as a general overview. This should not be relied upon as advice regarding any particular specific property.
Exemptions must be applied for in person on or before April 1 of the applicable tax year at the Tax Assessor’s Office at 2782 Marietta Hwy, Ste. 200, Canton GA. The applicant should bring a valid Georgia Driver’s License and a copy of their recorded Warranty Deed.
MAKE SURE HOMEOWNERS GET A COPY AND RETAIN A COPY OF THE HOMESTEAD EXEMPTION APPLICATION AND KEEP IT IN A SAFE PLACE AS AN “IMPORTANT DOCUMENT”.
