A Carriage Gate Plantation listing often shows last year's property taxes as if they come with the house. In Glynn County they usually don't. Since 2001 the county's Scarlett-Williams exemption has held a homesteaded owner's taxable value at the year they qualified, for both county and school taxes. The Brunswick News wrote in its explainer on the law that the freeze ends when the home is sold, and the taxed value "automatically" rises to the most recently appraised amount.
That means two homes of similar size and value on the same Carriage Gate street can carry different tax bills, and the gap depends on how long each owner has held the home. The buyer inherits the house, not the seller's tax base.
What the Freeze Holds, and What It Doesn't
The Glynn County Tax Commissioner describes the Scarlett-Williams exemption, coded L5, as freezing 40% of a property's market value for the owner's qualifying year. The office is careful to add that it "does not freeze the entire bill." Georgia assesses most property at 40% of fair market value, and the Georgia Department of Revenue defines fair market value by the price a knowledgeable buyer and a willing seller would agree on in an arm's-length sale.
So the freeze holds the value, and the millage rate can still move the bill. The Brunswick News explainer said only a voted change in the county or school board's millage rate changes what a frozen homeowner pays. The assessor can raise the appraised value, but the county and the Board of Education can't tax the increase.
When the home changes hands, the new owner starts over. Glynn County's homestead exemption page says exemptions renew automatically each year, but a new application is required "if there is a change in ownership." The seller's frozen base doesn't transfer to the buyer.
The 2026 Rate Cycle Shows the Gap
This year's millage decision shows the two-track system clearly.
The Glynn County Board of Commissioners kept its general fund rate at 3.864 mills. Reassessments pushed the calculated rollback rate down to 3.623 mills, so Georgia's Truth in Taxation rules required the county to advertise the unchanged rate as a tax increase. The county said that was 6.65% above rollback. The county held hearings on August 18, August 20 and August 27 and adopted the rate on August 27, 2026.
The county's 2026 millage FAQ then showed who paid the 0.241-mill difference:
| Property in the county's example | Assessed value | General fund impact of 3.864 vs. 3.623 mills |
|---|---|---|
| Home with Scarlett-Williams homestead | Frozen at qualifying year | $0, offset by the exemption |
| $300,000 non-homesteaded property | $120,000 | $28.92 per year |
The Brunswick News reported a figure of about $38 for a $450,000 non-homestead home.
These amounts are small, and the county's own numbers show they fall unevenly. Rising assessments across the county created the rollback gap. A frozen owner doesn't feel that rise. A property without the freeze does.
The school side moved the same way. Glynn County Schools advertised 14.90 mills against a 13.99 rollback rate and held hearings on August 11 and August 18. The Tax Commissioner's adopted 2026 table lists the school rate at 14.900 mills. School taxes are the largest piece of the bill. In the Tax Commissioner's 2026 millage table, District 2, labeled "Outlying," totals 22.574 mills: county maintenance and operations 3.864, county capital projects 0.860, schools 14.900, EMS 1.100 and police 1.850. Check which district appears on a specific parcel's bill before assuming that total applies.
What Moves Each Bill
The Scarlett-Williams freeze covers both county and school taxes, so the difference between a long-held home and a newly purchased one runs through the whole bill.
| What happens | Owner with an established L5 freeze | Buyer after closing |
|---|---|---|
| County reassesses the home upward | Taxed value stays frozen | Value tracks current appraisal |
| Rate held above rollback, as in 2026 | General fund impact offset | Pays the difference if not homesteaded |
| Voted millage change | Bill moves | Bill moves |
| Home sells | Freeze ends | Must apply for a new homestead exemption |
A sale doesn't automatically make the contract price the new assessed value. The sale is evidence of fair market value, and the assessment is 40% of the appraised value the county sets. Still, a recent arm's-length sale is the clearest evidence of value there is.
New construction adds another variable at Carriage Gate. Grace Crossing, the new-home community inside Carriage Gate Plantation, is planned for 142 homes. First owners there start their own base. They don't take over anyone's freeze. Our earlier post on how a builder credit can affect resale appraisals in Carriage Gate covers how those new sales feed into the values the county and appraisers see.
Where HB 581 Fits
Georgia's 2024 HB 581 created a statewide floating homestead exemption that limits assessment growth on homesteaded property to an inflation index. Glynn County chose to keep it. In a February 24, 2025 release, the Board of Commissioners said it "reaffirmed its decision to remain" in HB 581 and noted that 62.7% of Glynn voters supported the measure in November 2024. The release also said staying in "does not impact the existing Scarlett Williams exemption," and that qualifying residents can compare the options and choose one. Commissioner Walter Rafolski said staying in HB 581 "provides more choices, not fewer."
Glynn County Schools doesn't appear on the Georgia Secretary of State's HB 581 opt-out list, and that list includes only jurisdictions that opted out.
HB 581 also tracks ownership. The Georgia House Budget and Research Office's policy brief says the base resets when a home is sold or substantially changed. Where a local base-year exemption also exists, the homeowner gets whichever is more beneficial. The Department of Revenue says the 2025 base was the 2024 assessed value, and the first inflation index applies to the 2026 digest year.
Neither protection carries over to a buyer. Under both systems, the buyer's base starts again at the sale.
The Calendar a Fall Buyer Is Working Against
For anyone closing this fall, the 2026 tax cycle is still open.
- September 17, 2026. The Tax Commissioner mailed 2026 bills, and they went online September 18.
- November 17, 2026. 2026 bills are due.
- January 1. To claim a homestead exemption for a tax year, you must own the home and occupy it as your primary residence on January 1 of that year, and neither you nor your spouse can hold a homestead exemption on another property.
- April 1, or later under HB 92. April 1 is the county's traditional filing deadline. The county's page says House Bill 92 now allows applications after April 1, within the 45-day appeal window.
Applications go to the Glynn County Property Appraisal Office at 1725 Reynolds Street, Suite 101, in Brunswick. The phone number is (912) 554-7093.
Seniors should know about two more local exemptions. L3 and L4 apply at age 62, and L4 has an income limit of $20,000. The Chapman-Lane exemption, L6, covers the school tax portion for homeowners 65 and older with incomes at or below $40,000. Each requires its own application with the documents listed on the county's page.
This post is general information, not legal, tax or financial advice. Confirm how these exemptions apply to your situation with the Glynn County Property Appraisal Office or a tax professional.
Quick Answers
Does the seller's Scarlett-Williams freeze transfer to me? No. The Brunswick News explainer said the freeze ends when the home is sold, and the county requires a new homestead application after any change in ownership.
Does the freeze cover school taxes? Yes. The original measures covered both Glynn County taxes and Glynn County School District taxes.
Did the 2026 millage rate go up? The county general fund rate stayed at 3.864 mills. Because it was above the 3.623 rollback rate, the law required the county to advertise it as a 6.65% increase.
Should I choose Scarlett-Williams or HB 581? The county says residents can compare the two and pick the one that suits them. Which is better depends on the property and its history, so that question belongs with the Property Appraisal Office or a tax professional.
Whether you're selling a home you've owned for years or comparing listings in Carriage Gate Plantation, The Listing Pros Team can walk you through what a home's tax history does and doesn't tell a buyer. If you're thinking of selling, you can request a free home valuation and see how today's market value compares with the value your bill is frozen at.
