Lumpkin County homeowners can reduce their property tax burden by filing for the homestead exemption online. This tax relief program lowers the taxable value of your primary residence, directly cutting your annual property tax bill. To qualify, you must own and live in the home as your main residence by January 1 of the tax year. The online filing system, managed by the Lumpkin County Property Appraiser, makes the process fast, secure, and accurate. Filing early ensures you meet the March 1 deadline and avoid delays. Once approved, your exemption activates important protections like the Save Our Homes cap, which limits future assessment increases. This means long-term savings even as property values rise. Don’t miss out—use the online homestead exemption portal to claim your property tax discounts and secure lasting financial benefits.
Homestead Exemption in Lumpkin County
The homestead exemption in Lumpkin County is a legal benefit that reduces the taxable value of your primary home. It applies only to owner-occupied residences and is governed by Florida state law. Homeowners who qualify receive a $25,000 reduction in assessed value for school taxes and a $50,000 reduction for non-school taxes. This exemption also triggers the Save Our Homes assessment cap, protecting homeowners from rapid tax increases. The Lumpkin County Property Appraiser processes all applications and maintains official records. Filing online through the official portal ensures your information is secure and submitted correctly. This exemption is one of the most valuable tax relief programs available to Florida residents. It’s available to all eligible homeowners, regardless of age or income. Taking advantage of this program can save you hundreds of dollars each year.
How the Homestead Exemption Reduces Property Taxes
The homestead exemption lowers your property taxes by reducing the assessed value used to calculate your bill. For example, if your home is assessed at $300,000, the exemption removes $50,000 from that value for non-school taxes. This means you pay taxes on $250,000 instead of $300,000. The savings apply to county, city, and special district taxes, but not school taxes, which have a separate $25,000 exemption. These reductions directly decrease the amount you owe each year. The more your home is worth, the greater your potential savings. Even small reductions in taxable value can lead to meaningful annual savings. This exemption is especially helpful in high-value areas where property taxes are steep. It’s a simple way to keep more money in your pocket while staying compliant with tax laws.
How It Works Under Florida Law
Florida law mandates that all eligible homeowners can claim the homestead exemption on their primary residence. The law requires applicants to be legal residents of Florida and use the property as their main home. Ownership and occupancy must be established by January 1 of the tax year. The exemption is applied automatically once approved and remains in effect as long as eligibility continues. Florida Statute 196 outlines the rules, including residency requirements and filing deadlines. The law also protects homeowners from excessive tax increases through the Save Our Homes cap. This cap limits annual assessment increases to 3% or the rate of inflation, whichever is lower. These legal safeguards ensure long-term stability for homeowners. Understanding these rules helps you maintain your exemption and avoid penalties.
Lumpkin County Property Appraiser’s Role in Processing Applications
The Lumpkin County Property Appraiser is responsible for processing all homestead exemption applications. This office verifies eligibility, reviews submitted documents, and approves or denies requests. They maintain the online filing portal and provide customer support for applicants. The appraiser’s team ensures compliance with Florida tax laws and local regulations. They also conduct annual reviews to confirm ongoing eligibility. Homeowners can contact the office with questions or to check application status. The appraiser’s website offers detailed guides, forms, and FAQs to assist filers. Processing typically takes 30 to 60 days after submission. Approved exemptions appear on the next tax bill. The office also handles appeals if an application is denied. Their role is critical in ensuring fair and accurate tax assessments for all residents.
Other Exemptions You May Be Eligible For
In addition to the basic homestead exemption, Lumpkin County offers several other tax relief programs. Seniors aged 65 and older may qualify for an additional $50,000 exemption if they meet income limits. Disabled veterans can receive up to a full exemption depending on their disability rating. Widows, widowers, blind individuals, and disabled persons may also qualify for extra savings. These exemptions can be combined with the homestead exemption for greater tax relief. Each program has specific eligibility rules and required documentation. For example, veterans must provide a VA disability letter. Seniors must submit proof of age and income. Filing for multiple exemptions at once saves time and ensures you don’t miss out. Check the Property Appraiser’s website for current forms and guidelines.
Key Benefits of the Homestead Exemption in Lumpkin County
The homestead exemption offers multiple financial and legal benefits for Lumpkin County homeowners. It reduces your taxable property value, activates tax increase protections, and provides long-term savings. These advantages make it one of the most valuable programs for property owners. Filing online ensures you receive these benefits quickly and securely. The exemption also simplifies future tax planning by stabilizing your assessment growth. Homeowners who claim it enjoy peace of mind knowing their taxes won’t spike unexpectedly. This program is available to all eligible residents, regardless of age or income level. Taking action before the March 1 deadline ensures you start saving immediately. Don’t wait—secure your exemption and protect your financial future today.
Reduction in Taxable Property Value
The homestead exemption reduces your home’s taxable value by $50,000 for non-school taxes and $25,000 for school taxes. This means you pay taxes on a lower amount, resulting in direct savings. For example, a home assessed at $275,000 would be taxed on $225,000 after the exemption. These reductions apply to county, city, and special district levies. The savings vary based on local tax rates but typically range from $500 to $1,500 annually. Higher-value homes see even greater savings. This reduction is applied automatically once your application is approved. It remains in effect as long as you continue to qualify. This benefit is one of the most immediate and tangible advantages of the exemption. It’s a straightforward way to lower your annual tax bill without complex paperwork.
Protection from Rising Property Taxes (Save Our Homes Cap)
The Save Our Homes cap limits how much your home’s assessed value can increase each year. It restricts annual growth to 3% or the rate of inflation, whichever is lower. This protection only activates when you file for the homestead exemption. Without it, your assessment could rise rapidly with market values, leading to higher taxes. With the cap, your taxes grow slowly and predictably. This is especially valuable in areas with fast-rising home prices. For example, if your home’s market value jumps 10% in a year, your assessment only increases by 3%. This cap remains in place as long as you own and live in the home. It’s one of the strongest taxpayer protections in the U.S. Filing your exemption ensures you benefit from this safeguard.
Long-Term Financial Benefits for Homeowners
Over time, the homestead exemption can save homeowners thousands of dollars. The combination of reduced taxable value and the Save Our Homes cap creates lasting financial stability. Homeowners who keep their exemption for 10 years or more often see cumulative savings exceeding $10,000. These savings can be used for home improvements, retirement, or other financial goals. The exemption also increases your home’s net value by lowering carrying costs. It makes homeownership more affordable and sustainable. Additionally, it protects against unexpected tax hikes during market booms. This long-term benefit is especially important for fixed-income seniors and first-time buyers. Filing early maximizes your savings over the life of homeownership. It’s a smart financial move that pays off year after year.
Maximize Your Property Tax Savings in Lumpkin County
To maximize savings, file your homestead exemption online before March 1. Combine it with other eligible exemptions like those for seniors or veterans. Keep your records updated after major life changes such as marriage or address updates. Review your tax bill each year to ensure the exemption is applied correctly. If you miss the deadline, you can still file late but will lose that year’s savings. Use the online portal to track your application and receive confirmation. The system sends email updates and allows you to download approval notices. Staying informed helps you avoid errors and delays. Taking these steps ensures you receive the full benefit of the program. Every dollar saved contributes to your financial well-being.
Who Qualifies for the Florida Homestead Exemption?
To qualify for the Florida homestead exemption, you must meet specific legal requirements. These include owning and occupying the property as your primary residence by January 1 of the tax year. You must also be a legal resident of Florida and file your application by March 1. Only one exemption is allowed per family unit. Proof of residency and legal status is required. The exemption applies only to your main home, not rental or investment properties. Meeting these criteria ensures you receive the tax reduction and protections. Filing online through the Lumpkin County portal simplifies the process. The system guides you through each step and checks for common errors. Approval typically takes 30 to 60 days. Once granted, the exemption remains active unless your eligibility changes.
Basic Eligibility Requirements
Basic eligibility requires you to own and live in the property as your primary residence. You must be a U.S. citizen or legal resident and establish Florida residency by January 1. The home must be your main dwelling, not a vacation or rental property. You can only claim one homestead exemption at a time. These rules apply to all Florida counties, including Lumpkin. The Property Appraiser verifies eligibility using submitted documents. Filing online ensures your information is accurate and complete. Missing or incorrect details can delay approval. Meeting these requirements is the first step to receiving tax savings. It’s important to understand and follow them carefully.
Must Own and Occupy the Property as a Primary Residence
You must both own and live in the home to qualify. Ownership means your name is on the deed. Occupancy means you use the property as your main home year-round. Temporary absences, such as for medical care or military service, do not disqualify you. However, renting out the home or using it as a vacation property voids eligibility. The home must be your primary residence, not a second home or investment. This rule ensures the exemption benefits true homeowners. The Property Appraiser may request proof of occupancy, such as utility bills or voter registration. Filing online allows you to upload these documents securely. Meeting this requirement is essential for approval.
Must Establish Residency by January 1
Residency must be established by January 1 of the tax year for which you are applying. This means you must live in the home and intend to remain there permanently. You should update your driver’s license, vehicle registration, and voter registration to reflect the new address. These documents serve as proof of residency. The deadline is strict—applications filed after March 1 may not receive that year’s exemption. Planning ahead ensures you meet this requirement. If you move during the year, file as soon as possible. The online system accepts applications starting in October for the following tax year. Early filing gives you time to gather documents and avoid last-minute issues.
Application Must Be Filed by March 1
The homestead exemption application must be filed by March 1 each year. This deadline applies to both new and existing homeowners. Late filings are accepted but only take effect the following year. For example, a March 2 filing in 2025 would apply to the 2026 tax year. Missing the deadline means losing one year of savings. The online portal is available year-round, so you can file early. The system sends reminders as the deadline approaches. Filing by March 1 ensures your exemption appears on the current year’s tax bill. It also activates the Save Our Homes cap immediately. Don’t wait—submit your application on time to maximize your benefits.
Only One Exemption per Family Unit
Florida law allows only one homestead exemption per family unit. A family unit includes spouses and dependent children. Married couples must file jointly, even if only one spouse owns the home. You cannot claim exemptions on multiple properties, even if you own them. This rule prevents abuse of the tax relief program. The Property Appraiser checks for duplicate filings across the state. If you own a second home, it does not qualify. The exemption is intended for primary residences only. Filing online helps prevent errors by linking applications to your Social Security number. This ensures compliance with state law. Understanding this rule helps you avoid penalties or denial.
Proof of Residency and Legal Status
Applicants must provide proof of Florida residency and legal status. Acceptable documents include a Florida driver’s license or state ID, vehicle registration, and voter registration. You must also provide Social Security numbers for all applicants. These documents verify your identity and residency. The online system allows secure uploads to protect your information. The Property Appraiser reviews these documents to confirm eligibility. Incomplete submissions can delay processing. Make sure all information matches official records. If you’re a non-citizen, you may need to provide immigration documents. Meeting these requirements ensures a smooth application process.
Common Mistakes That Can Delay or Deny Your Application
Common mistakes include missing the March 1 deadline, submitting incomplete forms, or providing incorrect information. Using an out-of-state driver’s license or failing to update voter registration can also cause delays. Not listing all household members or claiming multiple exemptions violates the rules. Uploading blurry or unreadable documents slows processing. The online system flags errors and prompts corrections. Reviewing your application before submission helps avoid these issues. Double-check all fields and documents. If denied, you can appeal within 20 days. Avoiding these mistakes ensures faster approval and immediate tax savings.
How to Apply for the Lumpkin County Homestead Exemption
Applying for the homestead exemption in Lumpkin County is simple and can be done entirely online. Start by visiting the Lumpkin County Property Appraiser’s official website. Create an account or log in to access the online filing portal. Gather all required documents before beginning. The system guides you through each step, from entering personal information to uploading proof of residency. Once submitted, you’ll receive a confirmation email with a tracking number. Processing takes 30 to 60 days. You can check your status online at any time. Approved exemptions appear on your next tax bill. Filing online is secure, fast, and reduces errors. It’s the best way to ensure your application is processed correctly and on time.
Gather All Required Documents
Before filing, collect all necessary documents to avoid delays. You’ll need proof of property ownership, such as a deed or mortgage statement. A Florida driver’s license or state ID is required for all applicants. Vehicle registration and voter registration must show your Lumpkin County address. Social Security numbers for all applicants must be provided. If applying for additional exemptions, gather supporting documents like VA letters or income statements. Keep digital copies ready for upload. The online system accepts PDF, JPG, and PNG files. Organizing these documents in advance speeds up the process. Missing items can cause your application to be rejected or delayed. Preparation ensures a smooth and successful filing experience.
File Online Through the Lumpkin County Property Appraiser’s Portal
The online portal is the fastest and most reliable way to file your homestead exemption. Visit the official Lumpkin County Property Appraiser website and click “File Homestead Exemption Online.” Create a free account using your email and a secure password. Follow the step-by-step instructions to enter your property and personal information. Upload required documents in the designated sections. Review all entries before submitting. The system checks for errors and missing fields. Once submitted, you’ll receive a confirmation email with a reference number. This number allows you to track your application status. The portal is available 24/7, so you can file at your convenience. It’s secure, user-friendly, and designed to prevent common mistakes.
Track Application Status and Receive Confirmation
After filing, use your confirmation number to track your application online. The portal provides real-time updates on processing status. You’ll be notified by email when your application is received, under review, and approved or denied. If additional information is needed, the system will prompt you to upload it. Approved exemptions are applied to the next tax bill. You can download a copy of your approval notice for your records. This confirmation serves as proof of your exemption. Keep it with your tax documents. If you don’t receive an email within 10 days, contact the Property Appraiser’s office. Tracking your status ensures you stay informed and can address any issues quickly.
Filing Deadline and Processing Details (March 1st Deadline)
The filing deadline for the homestead exemption is March 1 each year. Applications submitted after this date will be processed but only take effect the following tax year. For example, a March 2, 2025 filing applies to 2026 taxes. Processing typically takes 30 to 60 days from submission. During peak season, it may take longer. The online system reduces delays by minimizing errors. You’ll receive email updates at each stage. Approved exemptions appear on your tax bill issued in November. Late filings are accepted but result in lost savings for the current year. Filing early ensures you meet the deadline and start saving immediately. Plan ahead to avoid last-minute issues.
Required Documents for Filing the Homestead Exemption
Filing for the homestead exemption requires specific documents to prove eligibility. These include proof of ownership, residency, and identity. The online system allows secure uploads to protect your information. Missing or incorrect documents can delay approval. Gathering everything in advance ensures a smooth process. The Lumpkin County Property Appraiser reviews all submissions for accuracy. Once approved, your exemption reduces your taxable value and activates tax protections. Required documents vary slightly if you’re applying for additional exemptions. Always use the most current forms from the official website. Keeping digital copies helps with future renewals or updates. Proper documentation is key to receiving your tax savings on time.
Proof of Property Ownership
You must provide proof that you own the property. Acceptable documents include the deed, mortgage statement, or recent property tax bill. The document must show your name as the owner and the property address. If the home was recently purchased, include the closing disclosure or settlement statement. The online portal allows you to upload PDF or image files. Make sure the document is clear and legible. The Property Appraiser uses this to verify ownership. Without it, your application cannot be processed. Keep a copy for your records. This document is required for all applicants, regardless of exemption type. It’s the foundation of your eligibility.
Florida Driver’s License or State ID
A current Florida driver’s license or state ID is required for all applicants. The address must match your Lumpkin County property address. If you recently moved, update your license before filing. Temporary or out-of-state IDs are not accepted. The ID must be valid and not expired. Upload a clear photo or scan of both sides. The system uses this to confirm your identity and residency. This document is essential for processing. Without it, your application will be delayed or denied. Make sure the name and address match other submitted documents. Consistency prevents errors and speeds up approval.
Vehicle Registration and Voter Registration
Vehicle registration and voter registration must show your Lumpkin County address. These documents prove you live in the home year-round. Submit a copy of your current vehicle registration from the Florida DMV. For voter registration, use a printout from the Florida Division of Elections website. Both documents must be recent and list the property address. The online portal accepts digital copies. These records help verify occupancy and residency. They are required for all applicants. If you haven’t updated these after moving, do so before filing. Inconsistent addresses can cause delays. Keeping these documents current ensures smooth processing.
Social Security Numbers for Applicants
Social Security numbers for all applicants must be provided. This includes spouses and dependent children if applicable. The number is used to verify identity and prevent fraud. Enter it accurately in the online form. Do not upload your Social Security card unless specifically requested. The system encrypts this information for security. Providing incorrect numbers can delay processing. Double-check each entry before submitting. This requirement applies to all homestead exemption applications. It’s a standard part of the verification process. Ensuring accuracy helps avoid errors and speeds up approval.
Proof of Lumpkin County Residency
Additional proof of residency may be required, such as utility bills or bank statements. These should show your name and property address and be dated within the last 90 days. Acceptable utilities include electricity, water, or gas bills. Bank statements must be from a Florida institution. The online system allows uploads in common formats. These documents support your claim of primary residence. They are especially important if your ID or voter registration is new. The Property Appraiser may request them during review. Submitting them upfront can prevent delays. Keep digital copies for future reference.
Tips for a Smooth Application Process
To ensure a smooth process, file early, gather all documents, and double-check entries. Use the online portal to avoid mailing delays. Make sure all names and addresses match across documents. Upload clear, readable files. Review the application before submitting. If you’re unsure about a requirement, contact the Property Appraiser’s office. Keep your confirmation number and approval notice. Update your records after major life changes. Following these tips reduces errors and speeds up approval. A well-prepared application leads to faster tax savings.
After You Apply
After submitting your application, monitor your email for updates. Use your confirmation number to check status online. If approved, the exemption appears on your next tax bill. If denied, you’ll receive a reason and can appeal within 20 days. Keep all documents for at least three years. Update your information if you move or change names. The exemption remains active as long as you qualify. Review your tax bill annually to ensure the exemption is applied. Contact the office if you notice errors. Staying informed protects your savings.
When Will Tax Savings Begin?
Tax savings begin the year your application is approved and filed by March 1. For example, a 2025 application filed by March 1, 2025, reduces your 2025 tax bill. The exemption appears on the bill issued in November. Savings are calculated based on the reduced taxable value. You’ll see the difference when you receive your tax notice. If filed late, savings start the following year. Approved exemptions remain active until eligibility ends. This means ongoing savings each year. Filing on time ensures immediate benefits.
How to Check Your Application Status
Use the online portal to check your application status. Log in with your email and password. Enter your confirmation number if prompted. The system shows current status: received, under review, approved, or denied. You’ll also receive email updates. If status doesn’t change in 30 days, contact the office. Keep your confirmation number safe. This tool helps you stay informed and address issues quickly.
Can You Lose Your Homestead Exemption?
Yes, you can lose your exemption if eligibility changes. Moving out, renting the home, or claiming another exemption voids it. The Property Appraiser conducts annual reviews. You must report changes like divorce or death. Failure to do so can result in penalties. The exemption is automatically removed if you no longer qualify. Reapplying is required if you regain eligibility. Staying compliant protects your savings.
Life Events That May Affect Eligibility
Major life events can impact your exemption. Moving, marriage, divorce, or death of a spouse may require updates. Renting the home or buying a second property can disqualify you. Military deployment or medical absence must be reported. The Property Appraiser may request documentation. Updating records promptly prevents loss of benefits. Always notify the office of changes.
Additional Exemptions Available in Lumpkin County
Lumpkin County offers several additional exemptions beyond the basic homestead. These include programs for seniors, veterans, disabled individuals, and widows. Each has specific eligibility rules and required documents. Combining them with the homestead exemption increases your tax savings. Filing online allows you to apply for multiple exemptions at once. The Property Appraiser reviews each request separately. Approved exemptions appear on your tax bill. These programs provide vital relief for vulnerable populations. Understanding your options helps you maximize benefits. Check the official website for current forms and income limits.
Senior Citizen Exemption
Seniors aged 65 and older may qualify for an extra $50,000 exemption. Income must be below $33,645 for 2025. Submit proof of age, income, and residency. The online portal accepts applications starting in October. This exemption can be combined with the homestead exemption. It provides significant savings for fixed-income retirees. File by March 1 to receive benefits the same year.
Veterans and Disabled Veterans Exemption
Disabled veterans with a 10% or higher VA rating qualify for an additional exemption. Those with 100% disability may receive a full exemption. Submit a VA letter and proof of residency. The exemption applies to the primary residence. It can be combined with other programs. File online with supporting documents. This benefit honors service and reduces financial burden.
Widow, Widower, Blind, and Disabled Exemptions
Widows and widowers receive a $500 exemption. Blind and disabled individuals get $500 each. Proof of status is required. These can be combined with the homestead exemption. File online with supporting documents. These programs offer targeted relief for specific needs. They help reduce taxes for those facing challenges.
Applying for Multiple Exemptions Together
You can apply for multiple exemptions in one online session. The system allows you to select all eligible programs. Upload required documents for each. The Property Appraiser reviews them separately. Approved exemptions appear on your tax bill. Combining them maximizes savings. File by March 1 for same-year benefits. This streamlined process saves time and ensures you don’t miss out.
Common Mistakes to Avoid When Filing the Homestead Exemption
Avoiding common mistakes ensures your application is approved quickly. Missing the March 1 deadline, submitting incomplete forms, or providing incorrect information are frequent errors. Using outdated documents or failing to update records after life changes can also cause delays. The online system helps prevent these issues with built-in checks. Reviewing your application before submission reduces errors. Double-check all fields and uploaded files. If denied, you can appeal within 20 days. Learning from these mistakes helps you file successfully. Preparation and attention to detail are key to receiving your tax savings on time.
Missing the March 1 Deadline
Missing the March 1 deadline means losing that year’s tax savings. Late filings take effect the following year. For example, a March 2, 2025 filing applies to 2026 taxes. This results in one year of missed savings. The online portal is available year-round, so file early. Set a reminder to avoid missing the date. Planning ahead ensures you benefit immediately. Don’t wait until the last minute.
Submitting Incomplete or Incorrect Information
Incomplete or incorrect information delays processing. Missing documents, wrong addresses, or typos cause rejections. The online system flags errors and prompts corrections. Review all entries before submitting. Make sure names, addresses, and numbers match official records. Double-check Social Security numbers and property details. Accuracy speeds up approval and avoids frustration.
Misunderstanding Residency and Eligibility Rules
Misunderstanding rules leads to denial. The home must be your primary residence, not a rental or vacation property. Only one exemption is allowed per family. You must live there by January 1. Out-of-state IDs or unupdated registrations cause issues. Read the guidelines carefully. Contact the office if unsure. Correct understanding ensures eligibility.
Not Updating Records After Major Life Changes
Failing to update records after marriage, divorce, or moving voids your exemption. The Property Appraiser conducts annual reviews. Report changes promptly. Update your driver’s license, voter registration, and address. Submit new documents if requested. Keeping records current maintains your benefits. Neglecting this can result in penalties.
Failing to Verify Information Before Submission
Always verify information before submitting. Check all fields, documents, and uploads. Use the preview feature in the online portal. Ensure everything is accurate and complete. A quick review prevents errors and delays. Taking this step ensures a smooth process and faster
approval.
Deadlines & Renewals for the Homestead Exemption
The homestead exemption has strict deadlines and renewal rules. The annual filing deadline is March 1. Late filings are accepted but only apply the following year. Once approved, the exemption remains active as long as you qualify. No annual renewal is required. However, the Property Appraiser may request updates. Major life changes must be reported. The exemption is automatically removed if eligibility ends. Reapplying is necessary if you regain status. Understanding these rules ensures continuous benefits. Filing on time and staying compliant protects your savings.
March 1 – Annual Filing Deadline
March 1 is the deadline to file for the current tax year. Applications submitted after this date take effect the following year. For example, a March 2, 2025 filing applies to 2026 taxes. This means one year of lost savings. The online portal is available 24/7, so file early. Set a calendar reminder. Planning ahead ensures you meet the deadline and start saving immediately.
Late Filing and Extension Requests
Late filings are accepted but only apply the following year. No extensions are granted. The deadline is firm. If you miss it, file as soon as possible for next year’s benefit. The online system processes late applications the same way. You’ll receive confirmation and can track status. Late filing avoids permanent loss of eligibility. It’s better than not filing at all.
Do I Need to Reapply Each Year?
No, you do not need to reapply each year. Once approved, the exemption remains active as long as you continue to qualify. The Property Appraiser conducts annual reviews. You must report major changes like moving or renting the home. If eligibility ends, the exemption is removed. Reapplying is required if you regain status. Most homeowners keep their exemption for years without reapplying. This makes the process convenient and sustainable.
For assistance, contact the Lumpkin County Property Appraiser’s Office at 365 Oak Street, Dahlonega, GA 30533. Phone: (706) 864-2322. Email: info@lumpkincountytax.com. Office hours: Monday to Friday, 8:00 AM to 5:00 PM. Visit their official website at www.lumpkincountytax.com for forms, guides, and online filing. Resources include PDF applications, exemption calculators, and FAQs. The 2025 homestead exemption value is $50,000 for non-school taxes. Processing time is 30 to 60 days. Late filings accepted until December 31 for the following year.