County Property Tax Facts Lumpkin

Tax Commissioner

Rachel Pruitt
99 Courthouse Hill Suite E
Dahlonega GA 30533
(706)864-2666
Fax: (706)867-6010 
Email: rachel.pruitt@lumpkincounty.gov
Website: http://www.lumpkincountytax.com/
Pay Tax Online: http://www.lumpkincountytax.com/

Chairman of the Board of Tax Assessors

Larry O Rodgers
99 Courthouse Hill Suite C
Dahlonega GA 30533
(706)864-2433
Fax: (706)864-9806 

Chief Appraiser

Danny Ziemer
99 Courthouse Hill Suite C
Dahlonega GA 30533
(706)864-2433
Fax: (706)864-9806 
Email: danny.ziemer@lumpkincounty.gov
Website: 
Property Records:

Chairman of the Board of Commissioners

Chris Dockery
99 Courthouse Hill Suite A
Dahlonega GA 30533
(706)864-3742
Fax: (706)864-4760
Website: http://www.lumpkincounty.gov/board-of-commissioners/
 

The following local homestead exemptions are offered in this county:

The Local County Exemptions supersede the state exemption amount when the local exemption is greater than the state exemption.

Lumpkin county has such exemptions:

Homeowners 62 years of age or older, as of January 1 of the taxable year, provided the taxable income of the applicant and spouse does not exceed $20,000, are entitled to an exemption of $30,000 off the assessed value for school taxes.

School Tax Exemption:
Persons 65 years of age or older, or permanently disabled as shown by required documents can receive an exemption of up to $120,000 off the value of their property for school tax purposes. This would include the primary residence and not more than 5 contiguous acres of land immediately surrounding such residence. The value of that property is excess of such exempted amount shall remain subject to taxation. Application is made with the Board of Tax Assessors.

Application for County and/ or City Tax Exemption is available to all homeowners who otherwise quality by ownership and residency requirements and who are 65 years of age or older/ or permanently disabled as shown by required documents can receive an exemption of $60,000 off the assessed value of the homestead property. This would include the primary residence and not more than 5 contiguous acres of land immediately surrounding such residence. The value of that property in excess of such exempted amount shall remain subject to taxation. Application is made with the Board of Tax Assessors.

The Standard Homestead Exemption is available to all homeowners who otherwise qualify by ownership and residency requirements and it is an amount equal to $2,000 which is deducted from the 40% assessed value of the homestead property. The exemption applies to the maintenance and operation portion of the mill rate levy of the county and the county school system and the State mill rate levy. It does not apply to the portion of the mill rate levied to retire bonded indebtedness.

Surviving Spouse Homestead Exemption — An unremarried surviving spouse may continue to receive the homestead exemption at the base value established for the deceased spouse, upon application and qualification. This exemption only applies to those counties that passed a local base year floating exemption.

The Standard Elderly School Tax Homestead
Exemption is an increased homestead exemption for homeowners 62 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year. A portion of Social Security income and certain retirement income are excluded from the calculation of the income threshold. This exemption applies to school tax including taxes levied to retire bonded indebtedness. The amount of the exemption is up to $10,000 deducted from the 40% assessed value of the homestead property.

The Standard Elderly General Homestead Exemption is available to homeowners who otherwise qualify and who are 65 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year.  Social Security income and certain retirement income are excluded from the calculation of the income threshold. This exemption, which is in an amount up to $4,000 deducted from the 40% assessed value of the homestead property,  applies to county taxes, school taxes, and the state tax and it does apply to taxes levied to retire bonded indebtedness.

Homestead Exemption for Senior Citizens is in an amount equal to the actual levy for state ad valorem tax purposes on the residence and no more than 10 contiguous acres of land. This exemption is in addition to any other homestead to which the applicant qualifies.

The Disabled Veterans Homestead Exemption is available to certain disabled veterans in an amount up to $*60,000 plus deducted from the 40% assessed value of the homestead property. This exemption applies to all ad valorem tax levies; however, it is restricted to certain types of very serious disabilities (that are service-connected disabilities) and proof of disability, either from the Veterans Administration or from a private physician in certain circumstances.

A similar exemption in the same amount is now available to the un-remarried surviving spouse of a member of the armed forces of the United States who was killed in any war or armed conflict engaged in by the United States. The surviving spouse must furnish appropriate documentation that spousal benefits are received as a result of the death of the armed forces member.

Peace Officer or Firefighter Homestead Exemption is available for the surviving spouse, which provides an exemption for the full value of the homestead with respect to all ad valorem taxes for the unmarried surviving spouse of a peace officer or firefighter who was killed in the line of duty.

Tax Exemption for Farm Equipment is expanded to include tax exemption for agricultural products and equipment to include certain additional farm equipment held under a lease purchase agreement.

The Floating or Varying Homestead Exemption is an exemption which is available to homeowners 62 or older with gross household incomes of $30,000 or less. The exemption applies to state and county ad valorem taxes but it does not apply to school tax. The exemption is called a floating exemption because the amount of the exemption increases as the value of the homestead property is increased. However, since the exemption replaces any other state and county exemption already in place for the property, taxpayers should be very careful in making application since in many instances the granting of this exemption will initially at least increase the amount of taxes levied on the property.

*60,000 Plus an Additional Sum - The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs.
 

Lumpkin County is on the 12-month staggered registration system.  Vehicle tags are sold in The Tax Commissioner's Office.  
 

Information on this page was current as of 07/25/2017.