Vicki Lambert
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Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011

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Local Government Services Division
Homeowner Tax Relief Credit

House Bill 553 became law on April 15, 1999.  This bill provides homeowners with property tax relief on their county, school, and state property taxes and will give eligible homeowners property tax relief that is equivalent to an additional $8,000 homestead exemption.  Homeowners that qualify for homestead exemption are qualified to receive the Homeowner's Tax Relief Credit. 

House Bill 1321 was passed during the 2002 session of the General Assembly allowing municipalities to extend the Homeowner Tax Relief Grant to city residents.  This bill will require cities to provide a credit to eligible homeowners that is equivalent to an additional homestead exemption in the amount of $8,000.  

The amount of the credit is fixed each year in the General Appropriations Act.

To figure the tax savings $8,000 is multiplied by the millage rate for county, state, school, and city taxes. This amount is deducted directly from a homeowner's property tax bill and is reimbursed to the county and city by the State.  

Below is an example of the tax savings in a county with a total millage rate for state, county, school and city of 30 mills:


Total Millage Rate




Multiplied by HTRC credit




Tax Savings that is deducted directly from tax bill



The Homeowner's Tax Relief Credit can not exceed the amount that a person owes.  For example in a county where senior citizens do not pay school taxes, they will receive tax relief on county, state, and city taxes, but they can not receive additional tax relief for school taxes since they don't pay any school taxes.  


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