The Kemp refund is for renters who paid property taxes on their home
The Kemp refund is a Georgia state income tax refund for renters. If you rented your home in Georgia during the tax year and paid property taxes on it—either directly to the county or through an escrow account managed by your mortgage lender—you may be owed money back when you file your state return. The refund is based on the property taxes you paid, not your income level or filing status.
The program exists because Georgia taxes rental property the same way it taxes owner-occupied homes. The state assumes that renters pay property taxes indirectly through their rent, so the refund compensates you for that tax burden. You do not have to be a first-time homebuyer, own the property, or meet any income threshold. The only hard requirement is that you rented the property and paid property taxes on it during the year you are filing for.
The refund amount varies based on what you paid in property taxes. There is no maximum income that disqualifies you, and you can claim the refund whether you file as single, married, or head of household. The refund is claimed on your Georgia state income tax return, not through a separate process.
Key Takeaways
- You must have rented a home in Georgia during the tax year and paid property taxes on that property to be included.
- Property taxes can be paid directly to the county assessor or through an escrow account with your mortgage lender—both count.
- There is no income limit, and your filing status does not affect whether you can claim the refund.
- The refund amount is calculated based on the actual property taxes you paid, with the state providing a formula on the tax return.
- You claim the refund on your Georgia state income tax return using Schedule CR (Credit for Rent Paid).
What counts as paying property taxes as a renter
Property taxes paid through an escrow account are the most common way renters meet this requirement. When you have a mortgage, your lender often collects property taxes along with your monthly payment and holds them in escrow until they are due to the county. Those taxes count toward the Kemp refund even though you did not write a check to the county yourself.
Direct payment to the county also counts. If you own the property outright, pay property taxes as part of a lease agreement, or paid them for any other reason, those payments may have access to. You will need documentation showing the amount you paid and the property address. Your mortgage statement, escrow account summary, or county property tax receipt all serve as proof.
Taxes paid on a property you no longer own during the year you are filing for still count. If you sold the home mid-year and paid property taxes up to the sale date, include those taxes in your calculation. The key is that the taxes were paid during the tax year you are filing for, not when you paid the bill itself.
Income and filing status do not disqualify you
Georgia does not cap the Kemp refund based on how much money you earned. High earners, low earners, and everyone in between can claim it. Your adjusted gross income, wages, or any other income measure does not factor into whether you are included.
Your filing status also does not matter. You can claim the refund whether you file as single, married filing jointly, married filing separately, or head of household. If you are married and file jointly, both spouses can be included if both rented property and paid property taxes. If you file separately, each spouse reports only the taxes they paid.
Situations where you cannot claim the refund
You cannot claim the Kemp refund if you did not rent the property during the tax year. Owner-occupied homes where you lived do not may have access to—those are covered under different Georgia property tax programs. If you owned the home for part of the year and rented it out for another part, only the months you rented it count.
If you paid no property taxes on the rental property, there is nothing to refund. This can happen if the property was exempt from taxation, if someone else paid the taxes on your behalf and you did not reimburse them, or if the property was in a jurisdiction that does not assess property tax.
You also cannot claim the refund if you did not file a Georgia state income tax return for that year. The refund is claimed on Schedule CR, which is part of the return itself. If you had no filing requirement or did not file, you cannot claim it retroactively through a separate form.
How to document what you paid
Gather your property tax payment records before you file. If you paid through escrow, your mortgage lender sends an annual statement (usually in January or February) showing the total property taxes paid during the previous year. This statement is often called a mortgage interest and property tax statement or an escrow account summary. Keep this document—it is your primary proof.
If you paid property taxes directly to the county, request a receipt or payment history from your county assessor's office. Most counties provide this online through their property tax portal, or you can call and ask for a statement of taxes paid for a specific property and year. Include the property address and the tax year you are asking about.
If you rented the property and the landlord paid the taxes but you reimbursed them, keep a copy of any written agreement showing the arrangement and proof that you paid. A cancelled check, bank transfer record, or written receipt from the landlord all work. Without documentation, the refund cannot be claimed.
What happens if you claimed the refund before and circumstances changed
If you claimed the Kemp refund in a previous year but did not rent property or pay property taxes in the current year, you cannot claim it again. You must have paid property taxes during the specific tax year you are filing for. Each year stands alone.
If you claimed the refund and later discover you made an error—such as including taxes you did not actually pay or reporting the wrong amount—you can file an amended return. Georgia allows you to file an amended return (Form IT-401) within three years of the original filing date. Include corrected information on Schedule CR and explain the change.
Frequently Asked Questions
Does the refund explore if I rented an apartment or only if I rented a house?
The refund applies to any rental property where you paid property taxes, including apartments, condos, townhouses, and single-family homes. The type of property does not matter—only that you rented it and paid property taxes on it during the tax year.
Can I claim the refund if my spouse paid the property taxes but I filed alone?
If you file separately, you can only claim the taxes you personally paid. If you file jointly, both spouses' taxes are combined on one return. If your spouse paid all the taxes and you file separately, your spouse would claim the refund on their return, not yours.
What if I rented the property for only part of the year?
You can claim the refund based on the property taxes paid during the months you rented it. If you rented for six months and owned it for six months, only the taxes from the rental period count. Your documentation should show the dates you rented and the taxes paid during that time.
Do I need to submit proof of property taxes with my return, or just report the amount?
You report the amount on Schedule CR when you file, but you do not mail proof with your return. Keep your documentation (mortgage statement, county receipt, or escrow summary) in case the Georgia Department of Revenue asks for it during an audit or verification.
Can I claim the refund if I paid property taxes in a different state?
No. The Kemp refund is only for property taxes paid on rental property located in Georgia. Taxes paid on property in other states are not included in this refund calculation.