Augusta-Richmond County; ad valorem tax; provide homestead exemption

Property tax relief for Augusta-Richmond County homeowners

Beginning January 1, 2026, Augusta-Richmond County residents get a property tax exemption for homes they own and occupy as homesteads. It exempts assessed value above an adjusted base from consolidated-government taxes, excluding taxes for bonded debt. State, school, and municipal taxes are not covered. For homeowners first receiving this exemption in 2026, the starting base is the home's 2025 assessed value. Otherwise, the starting base is the previous tax year's assessed value. Each year, the prior adjusted base changes by the difference between the current assessed value and the starting base. The amount added is capped at 3.2% of the prior adjusted base. Additions, improvements, and removals also change the base, without counting additions or improvements twice; final appeal values apply. You generally apply to the county tax commissioner, but eligible homeowners with a 2025 homestead exemption receive this exemption automatically in 2026. It renews automatically while you occupy the home as your homestead, and you must report any loss of eligibility. It does not transfer to a new owner, but an unremarried surviving spouse can keep it while occupying the home as a homestead. Other homestead exemptions still apply, except that only the more beneficial Augusta-Richmond County base-year exemption is used.