Tax Exemptions and Special Assessment Programs

Homestead Exemptions

If your White County home is your primary residence and you are not claiming homestead in any other county or state, you may qualify for homestead exemption. Applications are taken year round, however, application must be made by April 1 to apply for the current year. A valid Georgia driver's license or I.D. card showing your physical residence address is required at filing. White County has numerous homestead exemptions available. Please click here to see available homestead exemptions.

Application For Homestead Exemption - This link opens directly in our Property Records site. Type your name or address to access your property record, then click the Apply for Homestead Exemption button to access the online application. 

Level 1 Freeport

The governing authority of any county or municipality may elect, with the approval of the voters, to exempt the following types of tangible personal property:

• Inventory of goods in the process of being manufactured or produced including raw materials and partly finished goods;
• Inventory of finished goods manufactured or produced within this State held by the manufacturer or producer for a period not to exceed 12 months;
• Inventory of finished goods on January 1 that are stored in a warehouse, dock, or wharf which are destined for shipment outside this State for a period not to exceed 12 months;
• Stock in trade of a fulfillment center which on January 1 are stored in the fulfillment center.

The percentage of exemption can be set at 20, 40, 60, 80 or 100 percent of the inventory value. Over sixty percent of Georgia counties and cities have adopted the Freeport Exemption at some level.

Application for freeport exemption should be made with the Board of Tax Assessor's within the same time period that returns are due in the county. Applications filed after that time can receive a partial exemption for that year up to June 1.

Conservation Use Assessment

Georgia Code Section 48-5-7.4 allows for up to 2,000 acres of real property of a single owner, the primary purpose of which is any good faith production, including but not limited to, subsistence farming or commercial production from or on the land of agricultural products or timber who meet certain criteria of ownership to enter into a ten year covenant agreement. Please click here for more information.