Lee County Tax Commissioner (Wendy David) and Board of Tax Assessors: the homestead route with the State-set amounts

The exemptions are Georgia's: O.C.G.A. 48-5-48 for the qualifying disabled veteran and 48-5-52.1 for the unremarried surviving spouse of a service member killed in a war or armed conflict - the State entries carry the statutes, the qualification list and the yearly indexed amount. What Lee's offices add is the route and the board's own reading of it. Where and who. Tax Commissioner Wendy David, Tax Commissioner's Office, P.O. Box 9, 100 Starksville Avenue North, Leesburg, GA 31763; phone (229) 759-6015, fax (229) 759-6041, [email protected]; "Monday - Friday 8:00 am - 4:30 pm"; the office's own site, leegatax.com, carries the property-tax search (leeproperty.assurancegov.com), the tax-sale and excess-funds notices and a 2026 Tax Payer Brochure, and publishes no exemption text of its own. The Board of Tax Assessors - Amanda Wiley (term to 12/10/28), Bob Pilcher (5/31/27) and Philip Husain (12/10/28), with Chief Tax Assessor Doug Goodin (229-759-6010, [email protected]) - meets the second Monday of each month at 4:30 p.m. at the Tax Assessor Office, 104 Leslie Highway, Suite B, Leesburg. The deadline and the office's own words. The Tax Commissioner's FAQ: "Application for homestead exemption may be submitted any time during the year but must be received before April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the Tax Assessor will activate the exemption the following year." And: "There are several exemptions and special assessment programs available that may apply to your property. ... Contact the Lee County Tax Assessor's Office for details of the available special assessment programs and Homestead exemptions." The county's chief appraiser said the same thing to the board on record: at the November 11, 2025 work session's public forum he answered a disabled veteran's tax-assessment complaint that "there is a military exemption. However, the state sets the exemption amount, not Lee County" - the county takes the applications and administers the State's amounts, and sets none of its own. A veteran files with the Tax Assessor's office and reads the amounts on the State entries.