Emanuel County Tax Commissioner (Jessica Underwood Moran): the county’s own printed Disabled Veteran and surviving-spouse rows at $32,500 and $60,000 against the $117,014 cap

The county's own amounts. The county's own Exemptions page, under the Tax Assessor's Office section of emanuelco-ga.gov, prints the veteran rows: "Disabled veterans and/or their spouses who are citizens and residents of Georgia are eligible for a tax break as well. The Disabled Veteran or Surviving Spouse Exemption provides at least $32,500 or a higher amount based on federal law off the assessed value of a home, not to exceed a $117,014 maximum as set in 2024. This exemption covers all state, county, municipal, and school property taxes. Any property value above this amount is still taxable. The exemption also applies to the unremarried surviving spouse or minor children as long as they live in the home. (O.C.G.A. 48-5-48)" and "Likewise, unremarried surviving spouses of a military members who died in or from injuries related to war or armed conflict can receive a homestead exemption, too. The Surviving Spouse of U.S. Service Member Exemption applies to $60,000 worth of all county, municipal, and school property taxes, plus an additional amount set by the U.S. Secretary of Veterans Affairs, capping at $117,014 as specified in state code in 2024. The surviving spouse remains eligible for this exemption as long as they do not remarry. (O.C.G.A. 48-5-52.1)". The State entries carry the current yearly indexed amount beside the county's printed figures. Where and who. Tax Commissioner Jessica Underwood Moran, 223 W. Moring St., Suite 136, Swainsboro, GA 30401; mailing P.O. Box 763; phone (478) 237-3351, fax (478) 289-8363, [email protected]; "Monday - Friday 8:00 am - 4:30 pm". The commissioner's own site, emanuelcountytax.com, prints the General Information page: "Generally, Emanuel County real estate and business personal property taxes are due by December 20", and the homestead route: "The deadline for filing an application for a homestead exemption in Emanuel County is April 1. Application for homestead exemption is made with the Tax Assessor's office." The Tax Assessor's Office sits at 101 South Main Street, 3rd Floor, Swainsboro ((478) 237-1222, qpublic.net/ga/emanuel - which answers a Cloudflare-style block (403) to plain fetch and was not read; the gap goes to docs/COUNTY-REVISIT.md). A veteran files with the Tax Assessor's Office before the April 1 deadline and reads the county's own amounts on the Exemptions page.