Homestead exemptions have been enacted to reduce the amount of property tax paid on residential property for Georgia residents. Exemptions apply to homestead property you own and occupy as your legal, primary residence.
In general, homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value). To receive the benefit of the homestead exemption, you must file an initial application.
Deadlines and rules for application may vary from county to county. In most metro Atlanta counties, you may apply for homestead exemptions if you own, reside, and claim the property as your primary residence on January 1. Applications must be U.S. postmarked or received by April 1 to receive the exemption for that tax year. Applications not filed by the deadline will be processed for the following year.

Below are the links to several GA counties’ instructions and applications for homestead exemptions.
