Unremarried Surviving Spouses (Statewide Ref. GA Code Ann 48-5-52.1)

1. $63,780 or the maximum amount set forth in Section 802 of Title 38 of the United States Code, whichever is greater, off of the Assessed Value of the property.
    
2. Any person who is a citizen and resident of Georgia and who is an unremarried surviving spouse of a member of the armed forces of the United States, which member has been killed in any war or armed conflict in which the armed forces of the United States has engaged, whether under United States command or otherwise, shall be granted a homestead exemption from all ad valorem taxation for state, county, municipal, and school purposes up to $50,000.
    
3. The term “unremarried surviving spouse” of a member of the armed forces includes the unmarried widow or widower of a member of the armed forces who is receiving spousal benefits from the United States Department of Veterans Affairs.
    
4. The exemption shall be on the homestead which the unremarried surviving spouse owns and actually occupies as a residence and homestead. In the event such surviving spouse remarries, such person shall cease to be qualified to continue the exemption under this Code section effective December 31 of the taxable year in which such person remarries.
    

In Order To Apply For The Unremarried Surviving Spouses Exemption, Applicants Must Bring in the Item in Bold and ONE of the Following:

1. The unremarried surviving spouse shall furnish documents from the Secretary of Defense evidencing that such unremarried surviving spouse receives spousal benefits as a result of the death of such person’s spouse who as a member of the armed forces of the United States was killed while on active duty or while performing authorized travel to or from active duty during any war or armed conflict in which the armed forces of the United States engaged, whether under United States command or otherwise, pursuant to the Survivor Benefit Plan under Subchapter II of Chapter 73 of Title 10 of the United States Code or pursuant to any preceding or subsequent federal law which provide survivor benefits for spouses of members of the armed forces killed in any war or armed conflict.
    
2. Georgia driver’s license with your current Chatham County property address
    
3. Chatham County Voter’s Registration Card with your current Chatham County address
    
4. Georgia Identification Card
    

SUMMARY

1. All exemptions must be filed with the Assessors Office, Fifth Floor, Chatham County Judicial Courthouse, 133 Montgomery St., Room 503, between 9:00am and 5:00pm Monday through Friday.
    
2. Time for filing for 2013: April 3, 2012 thru April 1, 2013.
    
3. Failure to file within the allocated time for the Unremarried Surviving Spouse exemption constitutes a waiver of exemption for that year. Georgia law does not provide for extension of time for filing for whatever reason.
    
4. Once filed, the exemption shall automatically be renewed from year to year, except that the county Board of Tax Assessors may require annually that the holder of an exemption substantiate his or her continuing eligibility for the exemption.
    
5. The exemption granted by this Code section shall be in lieu of and not in addition to any other exemption from ad valorem taxation for state, county, municipal, and school purposes which is equal to or lower in amount than such exemption granted by this Code section.