School Property Tax Exemption for the Elderly





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Eligible applicants receive a $10,000 exemption from assessed value from all property taxes levied by, for, or on behalf of any school system.

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

Description of Eligibility Criteria

Eligible applicants must be at least 62 years old and occupy the qualifying property as a primary residence. In addition, they must have a household income that does not exceed $10,000.

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

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The State Board of Education, when funds are specifically appropriated for the purpose of replacing revenue lost by local school systems as a result of this Code section, shall provide each school district in this state which, on July 1, 1974, had in effect a tax levy of 20 mills or more for educational purposes or was levying the maximum permissible tax authorized by law for educational purposes, with grants for educational purposes which shall equal the revenues lost by the school district due to the exemption provided by this Code section for property located within the school district.

Record ID



For the purposes of this exemption, household income includes retirement, survivor, or disability benefits under the Social Security Act above the maximum limit. It also includes any other public or private retirement, disability, or pension system.


Ga. Code Ann. § 48-5-52 (in effect for 2015)

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