Clarke County; school district ad valorem tax; revise how income cap is calculated

Athens-Clarke homeowners get tax relief with limits

The law sets income-based property tax relief for residents whose main home is in Athens-Clarke County. Prior-year household income must be no more than 200% of the federal poverty guideline for the household’s size. It uses the corresponding year’s federal guidelines for the 48 contiguous states and Washington, D.C. The exemption covers assessed value above the home’s base-year assessed value for both unified-government and Clarke County school taxes. Improvements and land added after January 1 of the base year are not covered. When property is removed, the base-year value and exemption are recalculated, including any final assessment after an appeal. Value not covered by the exemption remains taxable.