Homestead Exemption for the Elderly with Local Option





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Eligible taxpayers receive an exemption of $4,000 from all state and county property taxes. Through local option, counties may increase the amount of the exemption. Applicants must file the application for homestead exemption between 1 January and 1 April in order to qualify for a benefit that year. Once the initial application has been submitted, the applicant does not need to file another application until he or she experiences a change in eligibility status. The application must be filed with the county tax commissioner or the county board of tax assessors.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria



Income Ceiling

Principal Residence

Description of Eligibility Criteria

Eligible applicants must be at least 65 years old. They must also occupy their property as a primary residence and have an income of $10,000 or less. The income requirement excludes income from retirement sources, pensions, and disability payments up to the maximum amount allowed to be paid to an individual and spouse under Social Security. This amount is $66,912 for 2018. Local taxing jurisdictions may establish additional eligibility criteria based on age or income.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes are silent in regard to reimbursement of local tax loss.

Record ID



For the purposes of this exemption, income does not include survivor or disability benefits under the Social Security Act. It also does not include public or private retirement, disability, or pensions. Local homestead exemptions may be granted by local taxing jurisdictions upon approval by a majority of the qualified electors residing within the local taxing jurisdiction.


Ga. Code Ann. § 48-5-47 (in effect for 2019)
Source Constitution: 
Ga. Const. Art. VII, § 2
Georgia Department of Revenue, Application for Homestead Exemptions (General)
[ Accessed 12/21/2020]
View Archived Source

Georgia Department of Human Services Senior Homeowner's Resource Guide (Page 25-28)
[ Accessed 12/21/2020] View Archived Source
Property Tax Guide for Georgia Citizens, Department of Revenue
[ Accessed 12/21/2020]
View Archived Source

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