Property Tax Deferral for the Elderly





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Eligible taxpayers may qualify for one of the following deferrals for ad valorem taxes: The applicant may elect to defer all or a portion of the property taxes levied on his or her primary residence. This deferral only applies to taxes levied on up to $50,000 of the assessed value. For counties with a population of 550,000 or more (as of the 1980 census), applicants may defer payment on all or a portion of the property taxes levied on their primary residences that exceed 4% of their gross household income for the immediately preceding calendar year. The total amount of deferred taxes and interest plus the total amount of all other unsatisfied liens on the homestead cannot exceed 85% of the fair market value of the homestead. An interest rate equal to 3/4 of the rate for past due taxes accrues monthly on all deferred property taxes. The rate for past due taxes is the prime loan rate plus 3%. Claiming a tax deferral will result in a lien being placed on the property. The applicant must maintain insurance on the homestead property to cover potential loss due to fire or other hazard. Applicants must file an application each year by 1 April of the year for which the deferral is sought. Applications should be filed with the local tax official. Consult local tax official for applications.

How is Benefit Disbursed


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 entitled to claim a homestead exemption. They must occupy their property as a primary residence with a gross household income of under $15,000. Income includes all income for all persons residing in the home including interest, dividends, retirement payments, annuities, rental income, alimony, life insurance, business income, federal old-age, survivor, or disability benefits. For applicants in counties with more than 550,000 residents (1980 census), neither the value of the homestead, nor the gross household income will disqualify the applicant from eligibility, provided they are filing for deferral of the portion of their taxes over 4% of their gross household income.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No 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 with regard to reimbursement of local tax loss.

Record ID



If the applicant dies, the taxes and accrued interest will become due, unless the surviving spouse of the original applicant qualifies for and enters into a tax deferral agreement. If the property is sold or the use of the property changes so as to make it ineligible for a homestead exemption, the balance of deferred taxes and interest shall become due. If the amount of taxes deferred plus any other liens on the property exceeds 85% of the fair market value, the applicant will be required to pay that portion in excess of 85%. If the applicant fails to pay this amount, the entire balance of deferred taxes and interest becomes due within 30 days.


Ga. Code Ann. § 48-5-70 ~ § 48-5-84;
Ga. Code Ann. § 48-2-40 (in effect for 2020)
Gwinnett County Tax Commissioner's Office, Property Taxes and Motor Vehicle Facts
[ Accessed 10/27/2021]
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