Senior Property Tax Exemption in Georgia: Eligibility, Filing, and Appeals

The senior property tax exemption in Georgia is a homestead break that lowers the taxable value of your primary home once you reach a qualifying age, meet the income limits, and file with your county. Most seniors apply through the county tax commissioner by April 1 to get the reduction on that year’s bill.¹

Who Qualifies

You must own the home and live in it as your legal residence as of January 1 of the tax year. Most senior exemptions require you to be at least 62 or 65, depending on which one you’re claiming.¹

Because these programs are aimed at seniors with limited means, most carry income limits. The dollar thresholds and the way income is measured (net income versus total household income) differ from one exemption to the next.¹

Some retirement money may not count against you. Certain exemptions let you exclude Social Security, pension, or disability income up to a stated cap. Each exemption defines income on its own terms, so check the specific rules before assuming you’re over the limit.¹

The Main State Exemptions for Seniors

Georgia offers several statewide homestead exemptions built specifically for older homeowners:¹²

A $4,000 reduction from state and county taxes for homeowners 65 and older who meet the income limit.
An additional exemption for school taxes for homeowners 62 and older, capped at $10,000 of assessed value and subject to an income test.
A floating inflation-proof exemption for homeowners 62 and older with household income of $30,000 or less, which shields you from tax increases driven by rising property values.

The floating inflation-proof exemption replaces other county homestead exemptions rather than stacking on top of them, and it applies only to county taxes. It does not reduce what you owe to your city or your local school district.¹

Check Your County for Bigger Breaks

Many Georgia counties have passed their own local laws that go beyond the state minimums. Some offer larger deductions, and some freeze your home’s assessed value at what it was worth when you first applied. Call your county tax office to see what’s available where you live.¹

How to Apply

File your application with your local county tax officials. In most counties that’s the tax commissioner; in some it’s the board of tax assessors. Apply in the county or city where the home is located.¹³

Bring proof that you own the home and use it as your legal residence. For senior exemptions, you’ll also need documents showing your age and income, such as a driver’s license, tax returns, or Social Security statements.³

Once approved, the exemption generally renews on its own each year as long as you continue to own and live in the home. If you move, you have to file again for the new property. If your income changes or you no longer meet the age rule for a specific program, notify your local tax office.¹³

The Filing Deadline

Applications can be submitted any time of year, but to have the exemption count toward the current year’s tax bill, you generally need to file by April 1. If you miss that date, you may still be able to apply through the end of the 45-day window for appealing your notice of assessment. Wait past both, and the exemption typically won’t take effect until the next tax year.¹³

If Your Application Is Denied

You can challenge a denial through the standard property tax appeal process. File a written appeal with your County Board of Tax Assessors within 45 days of the date on your annual Assessment Notice, and choose your hearing route (such as the Board of Equalization or arbitration) when you file.⁴⁵

If the Board of Equalization rules against you, the decision can be appealed to the Superior Court in your county. Court appeals involve their own procedures and fees, so many homeowners consult an attorney before going that far.⁵

1
Georgia Department of Revenue. Property Tax Homestead Exemptions
2
O.C.G.A. § 48-5-47. O.C.G.A. § 48-5-47
3
Georgia.gov. Apply for a Homestead Exemption
4
Georgia Department of Revenue. PT-311A Appeal of Assessment Form
5
Georgia Code § 48-5-306. O.C.G.A. § 48-5-306