What is Georgia’s senior school tax exemption?

Under O.C.G.A. § 48-5-52, qualifying homeowners age 62 or older may claim an additional exemption of up to $10,000 of assessed value from school ad valorem taxes, subject to an income test. Many counties also offer larger local senior school programs.

Does Social Security count toward the Georgia senior school income limit?

Statewide rules generally exclude Social Security and many retirement or disability benefits up to the federal Social Security Act maximum. Countable net income above that maximum and other non-excluded income still apply toward the $10,000 cap.

When should I file for a Georgia senior school tax exemption?

File the county or city affidavit by the published deadline—often April 1 for current-year effect. Confirm exact dates and forms with your Tax Commissioner or independent school district.

Is a senior school exemption the same as a Georgia BOE value appeal?

No. Exemptions reduce school tax through eligibility rules. A BOE appeal challenges fair market value after your assessment notice, usually within about 45 days. Many seniors pursue both.

Georgia Senior School Tax Exemption Explained

Georgia seniors 62+ may claim school-tax homestead relief under state and county rules. Age, income tests, April filing, and how exemptions differ from BOE appe