Property tax relief for seniors in Georgia

In short: Georgia has statewide homestead exemptions for homeowners 62 and over and 65 and over with limited income. Retirement income is mostly not counted, so many retirees on Social Security and a pension can qualify even though the income limits look low. Many counties add their own, bigger senior exemptions or freeze your home's value. Apply at your county tax commissioner's or tax assessor's office, usually by April 1.

The basics: who can get a homestead exemption

Own and live there on January 1. You must own the home and it must be your legal residence on January 1 of the tax year.
Home and land. The exemption covers your home and the land under it.
Away for health reasons? Being away from home for health reasons does not end your exemption. A family member or friend can tell the tax office for you.

Standard homestead exemption (any age)

Every homeowner who lives in the home can get $2,000 off the assessed value for county and school taxes. (In Georgia, the assessed value is 40% of the home's value.) It does not cover city school taxes or taxes for bond debt.

Exemptions for older homeowners

Exemption	Age	Household income limit (last year)	What it does
County senior exemption	65 or older	$10,000 (you and your spouse)	$4,000 off the assessed value for county taxes
School tax exemption	62 or older	$10,000 (you and your spouse)	Up to $10,000 off the assessed value for school taxes and school bond debt
Floating inflation-proof exemption	62 or older	$30,000 (everyone living in the home)	Keeps county taxes from rising with your home's natural increase in value

What income counts

For the age 65 county exemption and the age 62 school tax exemption, retirement, pension and disability income are not counted, up to the maximum Social Security amount set by federal rules for that year. That means Social Security and many pensions do not count toward the limit. Other income does count.

For the floating exemption, the limit applies to the combined income of you, your spouse and anyone else who lives in the home.

More about the floating exemption

It covers county homestead taxes, but not city or school taxes or bond debt.
It only helps once your home's appraised value has gone up by more than $10,000.
You take it instead of your other county homestead exemptions, so ask which saves you more.

Statewide limit on rising values

Since 2025, a state law (HB 581) limits how fast the taxable value of most homesteads can rise, to about the rate of inflation. Some counties, cities and school districts chose to opt out. Ask your county tax office whether it applies to your home.

Local senior exemptions and value freezes

Counties and cities can add their own homestead exemptions, often with age or income rules. Many also freeze your home's assessed value at a base-year level as long as you live there. The Department of Revenue lists about 40 local programs, including in Fulton, DeKalb, Cobb, Gwinnett and Chatham counties and the City of Atlanta. Your county tax office can tell you what is offered where you live. These local programs are often worth more than the state ones.

Other statewide exemptions

Disabled veterans: A qualifying disabled veteran who owns and lives in the home can exempt a large part of its value from state, county, city and school taxes. An unremarried surviving spouse or minor children living in the home can keep it.
Surviving spouse of a service member killed in or who died from war or armed conflict: a large exemption that ends if the spouse remarries.
Surviving spouse of a peace officer or firefighter killed in the line of duty: the full value of the homestead is exempt while the spouse lives there.

How to apply

Go to the right office. Apply at your county tax commissioner's office. In some counties the tax assessor's office handles it.
File on time. You can apply any time in the year before, up to the property tax return deadline, which is April 1 in most counties.
Ask what to bring. For the age and income exemptions, ask your county which papers it needs to show your age and last year's household income.
Use the right form. The Department of Revenue posts a homestead application (LGS-Homestead). Your county may use its own form.

After you apply

Tell the county if you no longer qualify, for example if your income goes over the limit or you move. This is required for the age 62 and 65 exemptions.
If you are turned down, ask the county about appealing. Applications may also be filed up to the end of your 45-day appeal window after you get your assessment notice.

Common mistakes

Thinking your income is too high. Social Security and pensions mostly do not count for the age 62 and 65 exemptions.
Not asking about local exemptions. Your county may give much more than the state.
Missing the deadline. File by April 1, or by your county's deadline.
Picking the wrong county exemption. The floating exemption replaces your other county exemptions. Compare before you choose.

Free help

Your county tax commissioner or tax assessor can explain each exemption. For other help with housing costs, call your Area Agency on Aging at 1-866-552-4464.

Sources

dor.georgia.gov/property-tax-homestead-exemptions · checked 2026-10-18
dor.georgia.gov/media/35186/download · checked 2026-10-18

Page last reviewed: 2026-10-18