(FEB. 18, 2025) -- The deadline to file real property exemptions for the current tax year is approaching. Up until April 1, homeowners in Cherokee can apply for several different tax exemptions depending on qualifications.

The deadline for property owners to apply for exemptions is Tuesday, April 1. A standard homestead exemption is available to all homeowners. This exemption allows for a $5,000 reduction off a home’s assessed value (40 percent of fair market value) for county maintenance and operation taxes and $2,000 off the assessed value for school taxes. Additionally, Cherokee County has a floating homestead that freezes a property’s value when a homestead is granted. The freeze is applicable to the county maintenance and operation taxes, and the exemption increases at the same rate a property’s value grows.

Homeowners may register for the homestead exemption anytime during the year, but April 1 is the deadline for the exemption for the current tax year. A homestead exemption only needs to be filed once, unless the property changes ownership or significant improvements are made.

Exemption changes in 2025

Two legislative efforts approved during the 2024 General Assembly affects property taxation. A referendum on the May 2024 Primary ballot to give seniors 62 and over a 100 percent tax break on school taxes was approved by voters. Seniors who have a valid homestead exemption will no longer have to pay school taxes. The guiding legislation, Senate Bill 388, added a clause that requires those 62 and older to have a homestead exemption for at least five years in Cherokee County before being eligible for the 100 percent school tax exemption. The deadline to file for the current tax year is April 1.

House Bill 581, which was passed by voters in November 2024, implements a statewide floating homestead exemption. While Cherokee County already has a floating homestead exemption for the Maintenance & Operations millage rate, the statewide floating homestead exemption will be applied to the Fire District millage rate. The statewide floating homestead exemption will also be applied for properties in a city that does not currently have an exemption. Woodstock, Holly Springs and Mountain Park have floating homestead exemptions.  The Cherokee County Board of Education has opted out of HB 581, a provision allowed by the legislation.

The language in the law indicates the best-case scenario for each property will be applied to the property taxes.  

"We encourage residents to take advantage of these exemptions as they will help alleviate their property tax burden,” said Cherokee County Chief Appraiser Steve Swindell. “Our goal is to ensure that anyone who qualifies receives the exemptions they are entitled to."

It is recommended that all parties on a deed also be on the homestead exemption – if only one person is on the exemption application and that person passes away, the homestead exemption application must be refiled. In the case of the senior school tax exemption, if the person who filed the homestead exemption application passes away, the five-year eligibility clock resets, according to the legislation.

There are other real property exemptions available for persons who are 100 percent disabled, veterans’ disability, and several more. A complete list of real property exemptions and qualifications can be found online at www.cherokeecountyga.gov/tax-assessors-office, or by contacting the Cherokee County Tax Assessors office at 678-493-6120.  

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