Several types of homestead exemptions have been enacted to reduce the burden of ad valorem taxation. To qualify, property owners must own and occupy their home as primary residence as of January 1 of the tax year.

Property owners already receiving a basic homestead exemption from Fulton County need not reapply for the county’s exemption unless there is a change in ownership or the owner is applying for a different exemption.  The City will automatically apply the floating homestead exemption (CPI) to those parcels with a basic homestead exemption and no additional application is needed. 

Applications received after April 1 will become eligible the following tax year.  The following exemptions are offered:

• Basic Homestead Exemption of $15,000 off the assessed value of your tax bill for maintenance and operating purposes. (Applied for through Fulton County)

• Floating Homestead Exemption is an exemption for maintenance and operations purposes in an amount by which the current year assessed value exceeds the “adjusted base year value.” The adjusted base year value is the value in the year preceding the year in which the exemption was granted, plus (a) the lesser of (i) 3% or the inflation rate and (b) any improvements made after the base year. (Applied for through Fulton County)

• Senior Exemption of $25,000 for homeowners who are age 65 or older before Jan. 1 of the year for which the application is submitted. There is no income requirement, and the exemption applies for both maintenance and operating as well as general obligation bond purposes. (Applied for through the City of Milton)

• Full Value Exemption for those age 70-plus is available to residents 70 or older on or before Jan. 1 of the year in which the application for exemption is submitted for maintenance and operating and general obligation bond purposes. Certain income qualifications apply for residents 70 or older -- specifically, a $100,000 annual income threshold. (Applied for through the City of Milton)

• Disability Exemption is also a full-value exemption, like the one mentioned above for residents 70 or older. To qualify, a resident must have their disability certified by a Georgia medical physician and provide documentation, like a driver’s license, to verify their Milton address. They also must meet an income requirement for themselves and their spouse (if applicable) tied to the annual Social Security benefit, which is $91,728 for 2024. There is no age requirement. (Applied for through the City of Milton)

• Veteran's Exemption is an exemption set annually by the U.S. Veterans Administration. Homeowners who are disabled veterans must apply through Fulton County for this exemption. Once approved by Fulton County, there is nothing further you have to do with the City of Milton.

VIDEO: What Senior Homestead Exemptions are offered through the City of Milton?

Homestead exemption applications for senior or disabled citizens must be filed with the Finance Department by April 1 of a given tax year at 2006 Heritage Walk, Milton, GA 30004.  For additional information on eligibility or proper method of applying, contact the City of Milton at 678-242-2500.  City Hall is located in the downtown Milton/Crabapple area at 2006 Heritage Walk, Milton, GA 30004.

The exemptions are automatically renewed each year unless there is a change in ownership, you no longer meet the eligibility requirements, or you are requested to by the city. For all exemptions, the property must be in the name of the applicant and filed by the deadline (Applications postmarked by the due date are accepted). The amount exempted is deducted from the 40 percent assessed value of the property in the applicable tax categories.

To apply for a City of Milton Senior Homestead and/or Disability Exemption, CLICK HERE.