Georgia · Property tax exemptions for seniors · Updated Oct 2026
Georgia property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Georgia that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Georgia is the Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+). Age 65+: $4,000 off the assessed value for county taxes.
Worth
$4,000
Age
65 or older
Income limit
$10,000 net income for the $4,000 and school exemptions; $30,000 household income for the…
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+)
Age 65+: $4,000 off the assessed value for county taxes. Age 62+: up to $10,000 off the assessed value for school taxes. Age 62+: a floating county exemption that keeps your county taxable value from rising with market value, if your appraised value has gone up more than $10,000. Many counties give bigger senior exemptions (Fulton: $50,000 off county operations at 65 with no income limit).
Who qualifies
$4,000 and school exemptions: age 65 (or 62) by January 1 and income of you and your spouse of $10,000 or less for the prior year, not counting retirement, pension and disability income up to the maximum Social Security benefit for a couple ($99,648 for 2026 per DeKalb and Elbert County 2026 guidance; the DOR page still shows the 2025 figure, $96,432). Floating exemption: 62+, household income of $30,000 or less.
Income limit
$10,000 net income (you and spouse, prior year, after excluding retirement income up to the Social Security maximum) for the $4,000 and school exemptions; $30,000 household income for the 62+ floating exemption.
How to apply
Apply with the county tax commissioner or assessor. Bring proof of age, your state and federal tax returns, and Social Security or pension award letters.
Renews automatically; you must tell the tax commissioner if you no longer qualify. Some local income-based exemptions (e.g. Fulton's low-income senior exemption) must be renewed every two years.
Lets you put off (not cancel) paying part or all of your homestead property tax. The deferred tax plus interest becomes a lien paid when the home is sold or ownership changes.
Who qualifies
Homeowners 62 or older with gross household income of $15,000 or less. Deferred taxes, interest and liens together cannot exceed 85% of the home's fair market value, and you must carry fire insurance covering them.
Income limit
$15,000 gross household income
How to apply
Apply to the county tax commissioner with proof of income and insurance.
Deadline
Apply to the tax commissioner by April 1 each year (Fulton County guide).
Renewal
Every year.
Law
O.C.G.A. Title 48, Chapter 5 (tax deferral for homesteads of persons 62 or older); exact section not confirmed
Renewal: Renews automatically; you must tell the tax commissioner if you no longer qualify. Some local income-based exemptions (e.g. Fulton's low-income senior exemption) must be renewed every two years.
Apply to the county tax commissioner with proof of income and insurance.
Deadline: Apply to the tax commissioner by April 1 each year (Fulton County guide).
Renewal: Every year.
Savings estimate for Georgia
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Georgia
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
Document checklist for Georgia
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about seniors property tax breaks in Georgia
Who qualifies for property tax breaks for seniors in Georgia?
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+): $4,000 and school exemptions: age 65 (or 62) by January 1 and income of you and your spouse of $10,000 or less for the prior year, not counting retirement, pension and disability income up to the maximum Social Security benefit for a couple ($99,648 for 2026 per DeKalb and Elbert County 2026 guidance; the DOR page still shows the 2025 figure, $96,432). Floating exemption: 62+, household income of $30,000 or less. Property Tax Deferral for the Elderly: Homeowners 62 or older with gross household income of $15,000 or less. Deferred taxes, interest and liens together cannot exceed 85% of the home's fair market value, and you must carry fire insurance covering them.
Is there an income limit for seniors' property tax breaks in Georgia?
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+): $10,000 net income (you and spouse, prior year, after excluding retirement income up to the Social Security maximum) for the $4,000 and school exemptions; $30,000 household income for the 62+ floating exemption. Property Tax Deferral for the Elderly: $15,000 gross household income.
When is the deadline for seniors to apply in Georgia?
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+): April 1 of the tax year. Property Tax Deferral for the Elderly: Apply to the tax commissioner by April 1 each year (Fulton County guide).
Do seniors have to reapply every year in Georgia?
Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+): Renews automatically; you must tell the tax commissioner if you no longer qualify. Some local income-based exemptions (e.g. Fulton's low-income senior exemption) must be renewed every two years. Property Tax Deferral for the Elderly: Every year.
Where do seniors apply for property tax breaks in Georgia?
Your county tax commissioner (or, in some counties, the county board of tax assessors) takes homestead applications and grants exemptions. Counties, cities and school districts add their own local exemptions, so the county office is the place to ask what you qualify for. For the Senior Exemptions: $4,000 county exemption (65+), school tax exemption (62+) and floating inflation-proof exemption (62+): Apply with the county tax commissioner or assessor.