Preferential Property Tax Assessment Program

Provides...

A freeze of the county property tax assessment for about 8.5 years

For...

Both income-producing properties and principal residences

Only If...

  • The property is listed in, or eligible for, the National/Georgia Register of Historic Places, either individually or as part of a National/Georgia Register Historic District
  • AND The project meets the DCA’s Standards for Rehabilitation
  • AND Through the rehabilitation, the fair market value of the building is increased by 50-100% depending on the new use.

 

Program Documents

How to apply...

In order to apply for the Georgia Preferential Property Tax Assessment Program, HPD needs several items to review your project. All items are accepted through the NRTigers application portal. Please see Application Process Document for Instructions to set up an account and apply. Applications for the State Income Tax for Rehabilitated Properties are submitted on the same portal.

DIGITAL APPLICATION PROCESS

Part A/Preliminary Certification Requirements:

  • Property Information
  • Statement of Significance 
  • Description of the Property
  • Proposed Work Descriptions
  • Pre-rehab photographs (of the entire property, inside and out. See: HPD's Photo Guide (pdf))
  • Photo Key (copy of a floor plan keyed to show where photos were taken. See: HPD's Photo Guide (pdf))
  • Pre-rehab floor plan of the building
  • Proposed floor plan of the building

Part B/Final Certification Requirements:

  • Property Information
  • Post-rehab photographs (of the entire property, inside and out. See: HPD's Photo Guide (pdf))
  • Photo Key (copy of a floor plan keyed to show where photos were taken. See: HPD's Photo Guide (pdf))
  • Post-rehab floor plan of the building

As additional information becomes available, including changes to proposed work, applicants must submit an Amendment to the project in the application portal.

Warning: For projects that are initially submitted as substantially complete, lack sufficient information for our review, or do not comply with DCA’s assigned conditions included in our project review letter, the use of tax incentives may be precluded.

 

Additional Resources