A homestead exemption belongs to an owner who lives in the home, not to the house. When the deed changes hands, Fulton County takes the seller’s exemption off and waits for you to apply. If you closed on a Buckhead home this year, this is the order of events and what to bring.
In Fulton, a granted homestead exemption renews automatically while the owner keeps living in the home under the same ownership. If the deed changes, the exemption is removed and the owner must re-file. (Fulton County Board of Assessors, checked 2026-10-19)
The same goes for anything that was riding on the seller’s exemption. A frozen or capped value the seller had does not pass to you with the deed, so a tax bill based on the seller’s numbers tells you little about yours.
The January 1 test and the April 1 deadline
Who qualifies, and when
- Georgia's homestead exemption generally requires that the homeowner owned the home and it was their legal residence as of January 1 of the tax year (O.C.G.A. 48-5-40). Georgia Dept. of Revenue, checked 2026-10-19
- The Fulton County Board of Assessors accepts homestead applications year-round, but they must be filed on or before April 1 to count for the current tax year; later applications apply to the next tax year. Fulton County Board of Assessors, checked 2026-10-19
Fulton County's deadline to apply for a homestead exemption and have it on the 2026 tax bill was Wednesday, April 1, 2026. (Fulton County, checked 2026-10-19)
The two dates work together. You must have owned the home and lived in it on January 1 of the tax year, and Fulton must have your application by April 1 for it to count on that year’s bill. If you closed in, say, July, you did not own the home on January 1 of this year, so your first homestead year is the next one. You can file once you have moved in; an application that arrives after April 1 counts for the following tax year.
Georgia property taxes are charged against the owner of the property on January 1 (O.C.G.A. 48-5-9). DOR notes that for most counties taxes are due by December 20, but this varies by county. (Georgia Dept. of Revenue, checked 2026-10-19)
For the year you close, the bill is charged to whoever owned the home on January 1. How that year’s taxes are split between you and the seller is a closing matter, so ask your closing attorney and keep the settlement statement.
Where to apply and what to bring
Fulton homeowners can apply for homestead online at fultonassessor.org or in person at any of the six Board of Assessors offices. One application form covers all exemptions, and the Board applies the most beneficial exemption the owner qualifies for. Phone: 404-612-6440 ext. 4. (Fulton County, checked 2026-10-19)
For the basic exemption Fulton asks for a valid Georgia driver's license or ID card; staff may also ask for a prior-year utility bill or Fulton voter registration card, Social Security number, vehicle registration, and trust documents if the home is held in a trust. (Fulton County Board of Assessors, checked 2026-10-19)
Fulton requires the home to be the owner's legal residence for all purposes, including vehicle registration and federal and Georgia income tax returns. Homestead is not granted on rental property, vacant land or more than one property, and you cannot claim homestead elsewhere at the same time. (Fulton County Board of Assessors, checked 2026-10-19)
The legal-residence rule is the one new arrivals trip over. Move your driver’s license, vehicle registration and voter registration to the Buckhead address before you file, and make sure you are not still claiming homestead on a home you used to live in. The Fulton County Board of Assessors exemptions page has the current form and office list.
City Base Freeze, HB 581 and which applies
Floating homestead exemptions come in two kinds, local and statewide, and a Buckhead homeowner deals with both, on different parts of the bill.
The City of Atlanta's own floating homestead exemption (the 'Base Freeze', from 2019's HB 820, approved by Atlanta voters) limits the yearly taxable increase in a homestead's assessment to 2.6% over the lowest base-year value, for City taxes. (City of Atlanta, checked 2026-10-19)
House Bill 581 (2024) created a statewide floating homestead exemption: unless a county, city or school district opted out, the exemption equals the amount by which a homestead's assessed value exceeds its adjusted base-year value. For 2025 the base year is the 2024 assessed value; the inflation adjustment starts with the 2026 digest. (Georgia Dept. of Revenue, checked 2026-10-19)
The City of Atlanta opted out of the HB 581 statewide floating homestead exemption so it could keep its own 2.6% Base Freeze exemption. The City announced this on January 31, 2025, with public hearings on February 7 and 12, 2025. (City of Atlanta, checked 2026-10-19)
The Fulton County Board of Assessors lists Fulton County (the county government) among jurisdictions with the HB 581 Statewide Floating Homestead; the City of Atlanta is listed only under its own 2.6% local floating homestead and under 'Homestead Freeze'. (Fulton County Board of Assessors, checked 2026-10-19)
WABE reported in October 2025 that Atlanta Public Schools (and Fulton County Schools) opted out of the HB 581 exemption. (WABE, checked 2026-10-19)
Where a homestead qualifies for both a local floating exemption and the statewide floating exemption, Fulton applies whichever is more beneficial automatically. (Fulton County Board of Assessors, checked 2026-10-19)
Read together: on City of Atlanta taxes, the protection against rising assessments is the City’s own 2.6% Base Freeze, because the City opted out of the statewide exemption to keep it. Fulton County lists itself under the statewide floating exemption for county taxes. For Atlanta Public Schools taxes, WABE reported that APS opted out; the APS page we read shows its plan to vote, not the result. Where a home qualifies for both a local and the statewide exemption, Fulton applies the better one for you.
Governor Kemp signed Senate Bill 33, the HOME Act of 2026, which (per the Georgia Senate Press Office) caps annual increases in homestead assessments at the rate of inflation for all counties, cities, consolidated governments and school districts beginning in 2027 and closes the opt-out route. (Georgia Senate Press Office, checked 2026-10-19)
We have not read the enrolled text of SB 33, and nothing we have read says what it will mean for City or APS taxes in 2027, so we do not estimate it here.
The 2026 school exemptions
For 2026 Fulton County announced two new homestead exemptions: one for homeowners in the Fulton County School District and one for homeowners in the Atlanta Public Schools area. Assessors apply them automatically to qualifying owners who already have a basic exemption. (Fulton County, checked 2026-10-19)
Fulton’s announcement does not name the two new exemptions. What matters for a buyer is the condition at the end: assessors apply them to qualifying owners who already have a basic exemption. Filing your basic homestead on time is how you get in line for them.
Fulton's 2026 guide lists two Atlanta Public Schools senior exemptions for homeowners 65+ by January 1 who own and occupy a homestead in the APS district: up to $100,000 of assessed value off APS taxes if household net income is no more than $100,000, and up to $50,000 off APS taxes with no income requirement. Both have yearly aggregate caps and are reduced proportionally if claims exceed the cap. (Fulton County Board of Assessors, checked 2026-10-19)
If you or a co-owner will be 65 or older by January 1, read the APS senior exemptions in Fulton’s guide and ask the Board of Assessors which you qualify for. One form covers every exemption, and the Board applies the most beneficial one.
Rentals, second homes and trusts
Homestead is for the home you live in. Under the Fulton residence rule above, a condo you buy to rent out, a second home or a vacant lot does not qualify, and you cannot hold homestead on two properties at once. If you are moving within Buckhead, make sure the old exemption ends when you sell and the new one is filed in time. If the home is held in a trust, bring the trust documents when you apply; Fulton lists them among the papers staff may ask for.
If you are the seller, nothing needs to be filed to end your exemption on the home you sold. The deed change removes it. File for homestead on your next home if you will live there on January 1.
If the value looks wrong
An owner who disagrees with the assessed value on a notice of assessment can appeal to the county board of equalization, a hearing officer, or arbitration (O.C.G.A. 48-5-311). (Georgia Dept. of Revenue, checked 2026-10-19)
Your first notice of assessment as the owner is the time to check the value and the exemptions listed on it. Exemptions come off assessed value, not off the bill, so read both lines.
A first-year checklist
- At closing, ask how this year’s taxes were split and keep the settlement statement.
- Confirm the parcel is in the City of Atlanta before you budget for City taxes. Our article on “Atlanta, GA” addresses outside Atlanta shows how.
- Move your driver’s license, car registration and voter registration to the new address.
- File one Fulton homestead application, online or in person, once you live in the home.
- When the next notice of assessment arrives, check that your exemption is listed.
An agent can flag the homestead timing before you pick a closing date. See how Gold Peach Realty works with buyers for how that fits into a purchase.
Questions buyers ask
When is the homestead deadline in Fulton County?
Fulton accepts homestead applications all year, but they must be filed on or before April 1 to count for the current tax year. Later applications apply to the next year.
Source: Fulton County Board of Assessors
Does the seller’s homestead exemption carry over to me?
No. In Fulton, a homestead renews automatically only while the same owner lives there. When the deed changes, the exemption is removed and the new owner must file.
Source: Fulton County Board of Assessors
What is the City of Atlanta’s Base Freeze?
It is the City’s own floating homestead exemption. It limits the yearly taxable increase in a homestead’s assessment to 2.6% over the lowest base-year value, for City taxes.
Source: City of Atlanta
Did the City of Atlanta opt out of HB 581?
Yes. The City opted out of the statewide floating homestead exemption so it could keep its own 2.6% Base Freeze, and announced it on January 31, 2025.
Source: City of Atlanta
Next step: our property taxes and homestead guide covers the full bill, and the cost-to-own worksheet lets you plan with your own tax figure.
Written by the Buckhead Atlanta Homes Editorial Team. AI tools help us draft; people check every fact before it publishes.
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