Georgia Homestead Exemption Application (Form LGS-Homestead): Save on Property Taxes Under O.C.G.A. § 48-5-44

If you own and occupy a home in Gwinnett County as your primary residence, you may be entitled to a significant reduction in your annual property tax bill through the Georgia Homestead Exemption. The official state form — the Application for Homestead Exemption (Form LGS-Homestead) — is the gateway to these savings, and it requires a sworn statement that must be notarized.

What Is the Georgia Homestead Exemption?

The homestead exemption is a property tax relief program authorized under O.C.G.A. § 48-5-44 that reduces the taxable assessed value of your primary residence (your "homestead"). Georgia assesses property at 40% of fair market value (O.C.G.A. § 48-5-7), and the homestead exemption subtracts a fixed dollar amount from that assessed value before your county applies its millage rate.

In Gwinnett County, the standard exemption (S1R) reduces your assessed value by:

• $10,000 for county taxes
• $8,000 for school taxes
• $7,000 for recreation taxes

Additional exemptions are available for senior citizens (age 65+), disabled veterans, surviving spouses, and homeowners with certain income levels. See O.C.G.A. §§ 48-5-48 through 48-5-52 for the full list.

Who Qualifies?

To qualify, you must:

• Own and occupy the home as your legal primary residence as of January 1 of the tax year
• Be a U.S. citizen or qualified alien under the Federal Immigration and Nationality Act (O.C.G.A. § 50-36-1)
• File the application with your county tax commissioner by April 1 of the tax year

Why Does It Require Notarization?

Form LGS-Homestead includes a sworn statement in which the applicant attests, under penalty of law, that the property is their primary residence and that they have not claimed a homestead exemption on any other property. The form includes a standard notary acknowledgment block: "Sworn to and subscribed before me this _____ day of __________, 20___."

This notarization is required because the application is a sworn statement — an oath that the information provided is truthful. False statements on a homestead exemption application can result in back taxes, penalties, and interest. The notary serves as an impartial witness to the applicant's signature and oath, giving the county tax commissioner assurance that the applicant personally appeared and acknowledged the statement.

How to Apply in Gwinnett County

Gwinnett County homeowners have two options:

• Online: Visit GwinnettTaxCommissioner.com/apply to submit your application electronically and upload supporting documents (such as your deed and driver's license). Online filing may use alternative identity verification.
• Paper form: Download Form LGS-Homestead from the Georgia Department of Revenue website, complete it, sign it before a notary public, and mail or deliver it to the Gwinnett County Tax Commissioner's office.

Once granted, the exemption renews automatically each year — you do not need to reapply unless you move, change the property's title, or seek a different type of exemption.

Deadline

The application deadline is April 1 of the tax year for which you are seeking the exemption. If you miss the deadline, you may still apply and receive the exemption starting the following tax year.

Need this document notarized? Find a trusted notary in your area on Notary of Gwinnett.