Atlanta and Fulton County Homestead Exemptions 2026: Senior School Tax Breaks, Income Limits and the April 1 Deadline
A retired homeowner in southwest Atlanta and a retired homeowner in Alpharetta can live in the same county, own homes of the same value, and still qualify for very different property tax breaks. The reason is that Fulton County homestead exemptions are written one taxing authority at a time. Some apply only to county operations, some only to city operations, and some only to the school district your home sits in. In 2026 that patchwork got bigger: Georgia voters approved new senior exemptions for Atlanta Public Schools and the Fulton County School District taxes, and the Fulton County Board of Assessors began applying them for tax year 2026.
This guide walks through what the Board of Assessors' own 2026 Homestead Exemption Guide, its FAQ on the new senior exemptions, and the county's announcements say. It covers who qualifies, what each exemption actually reduces, what to bring when you apply, and what to do if you missed the deadline or were turned down.
First, Understand What an Exemption Reduces
In Georgia, your assessed value is, by statute, 40% of fair market value, according to the Fulton guide. An exemption subtracts a dollar amount (or a percentage) from that assessed value before tax rates are applied. So a "$50,000 exemption" means $50,000 off the assessed value for the specific levy it names, not $50,000 off your bill.
That last part matters most. When you read each exemption below, look at the line that says what it "applies to." A county operations exemption does nothing for your school tax line, and the new school exemptions do nothing for county or city levies. Fulton County's own March 2026 notice put it plainly: the new exemptions reduce taxable value for the school-district portion of property taxes, not county or city levies.
Everyone Starts With the Basic Homestead Exemption
The basic exemption has no age or income limit. To get it, you must own and occupy the home as your primary residence as of January 1 of the year you apply. According to the guide, it includes:
$30,000 off assessed value for Fulton County, and $2,000 off school.
For City of Atlanta residents, $30,000 off City Operations, the City Park Fund and City School.
The Board's exemptions page adds a rule that trips up some applicants: the home must be your legal residence for all purposes, including where your vehicles are registered and where you file federal and Georgia income tax returns. You also cannot claim a homestead exemption on more than one home; if you or your spouse claim one elsewhere, you must have it removed there.
There is also a CPI homestead freeze for county taxes, created by Senate Bill 610 in 2004, that limits the annual increase in the base value of homesteaded property to the lesser of the consumer price index or 3%. The City of Atlanta's floating exemption works on its own schedule: the guide says the city base value rises 2.6% a year.
The New 2026 Senior Exemptions
These are the headline changes. The Board's FAQ says they were created by the Georgia General Assembly and adopted by voters in 2025, and that there is no income requirement for them.
Inside the City of Atlanta: Atlanta Public Schools $50,000 senior exemption
You must own and occupy a homestead in the Atlanta Public Schools district as your primary residence.
You must be at least 65 by January 1.
It provides up to $50,000 in assessed-value relief from APS taxes, limited to the amount needed to reduce APS taxes owed.
It can be stacked with other APS exemptions you qualify for.
Why "up to"? The FAQ explains that the law sets an annual aggregate cap across the whole city. If claims exceed the cap, every qualifying homeowner's exemption is reduced proportionally, so the amount may vary each year.
Outside Atlanta: Fulton County Schools 25% and 50% exemptions
Age 65 by January 1: a 25% reduction in assessed value for Fulton County School District taxes.
Age 70 by January 1: a 50% reduction.
For both, you must have had a homestead exemption within the Fulton County School District for at least 5 of the last 6 years. The FAQ confirms that someone who bought their home within the last four years does not qualify yet, but can reapply once they meet the five-year requirement.
Older Senior and Low-Income Exemptions Still Matter
The new exemptions sit on top of a long list of existing ones, many with income tests. Here is how the 2026 guide describes the main senior options:
Exemption | Age | Income test (as listed in the guide) | Applies to |
Fulton County $50,000 basic senior | 65 | None | County operations only |
Fulton County Schools $10,000 | Over 65, with homestead 5 years | None | County schools |
Fulton County Schools $54,000 | 65 or disabled | Federal income up to $30,000 | County school M&O and bonds; not in City of Atlanta |
$4,000 county tax exemption | 65 | Georgia net income up to $10,000 | All county levies |
County $10,000 exemption | 65 or disabled | Federal AGI up to the Social Security maximum for a couple | County operations |
$10,000 statewide school exemption | 62 | Georgia net income up to $10,000 | Listed as county operations |
Senior homestead freeze | 65 | Federal income up to $39,000 | County operations and bonds; city operations, bonds and parks for Atlanta residents |
Age 70 full value exemption | 70 or disabled | Federal AGI up to the Social Security maximum for a couple | Fulton operating, bonds, special service district; not Fulton Schools |
Atlanta Public Schools $25,000 | 65 or disabled | Georgia net income up to $25,000 | Atlanta Public Schools |
Atlanta Public Schools $100,000 senior | 65 | Total net income up to $100,000 | Up to $100,000 off APS taxes, capped citywide |
Fulton aged / low income (50%) | 65 | Household federal AGI up to 200% of the federal poverty level | County operations |
Two notes from the guide help you read that table. First, where an exemption uses net income, the maximum is in most cases compared with line 15c of the Georgia income tax return; where it uses federal income, it means adjusted gross income. Second, the Board publishes a separate 2026 Social Security Maximum document for the exemptions tied to that figure; check it rather than guessing.
The guide also lists a City of Atlanta $40,000 exemption for owners 65 and older, which includes $10,000 off city operations and city parks and is based on net income per the Georgia return. The guide's text does not print the income cap for that one, so ask the Board before you count on it.
Tax Deferral Is Different
If exemptions are not enough, the guide describes Tax Deferral for the Elderly. It is not an exemption; deferred taxes can become a lien on your home. As listed:
You must be 62 on or before January 1.
You must show fire and extended coverage insurance greater than all outstanding liens, deferred taxes and interest, with loss payable to the Tax Commissioner's office.
Deferred taxes, interest and liens cannot exceed 85% of the home's fair market value on the prior year's digest.
You apply to the Tax Commissioner's office (not the Board of Assessors) annually by April 1. There are additional income requirements; the guide says to contact the Tax Commissioner for an application that explains all conditions, including the appeal process.
Do You Need to Apply?
It depends on what you already have.
You already have a basic homestead exemption and turned 65 (or 70) by January 1: the new school exemptions are applied automatically. The county said it mailed postcards in March 2026 to every homeowner who qualified.
You do not have a basic exemption yet: you must apply. The standard deadline is April 1 for the current tax year.
You want an income-based senior exemption: apply, and include your income documents.
The names on the deed changed: even if the same people still live there, the person on the deed who occupies the home must reapply.
You have the Fulton County Low Income 50% exemption: the law requires you to renew it every two years. Most other exemptions renew automatically while you own and occupy the home.
Documents to Have Ready
From the Board's exemptions page and the "How to Apply" flyer:
For a basic exemption
A valid Georgia driver's license or Georgia ID card
Staff may also ask for a prior-year utility bill or Fulton County voter registration card, your Social Security number, and registrations for vehicles owned by you and your spouse
A trust affidavit and trust documents if the home is held in a trust
For senior and other income-based exemptions
Everything above
State and federal income tax returns
A Social Security award letter if you do not file taxes
For a disability-based exemption
A certificate from the Board of Assessors completed and signed by a physician licensed in Georgia
The FAQ adds a helpful detail: if you already have other senior exemptions and only want the new school exemptions, you do not need to send tax returns.
How to Apply, Step by Step
Check your parcel. Use the property search at fultonassessor.org to see which exemptions are already on your home and find your parcel ID.
Pick your exemptions. Read the guide's descriptions and note which taxing authority each affects. There is one standard application form for all exemptions, with extra documents for some.
Apply online. On the Board's site, go to Online Services and the online portal, create an account (an email and a password of at least 8 characters), choose "Homestead Exemption," then "Begin Filing," and enter your parcel ID, owner name or address. Upload your documents.
Or apply in person or by mail. The FAQ says you can apply at any of six Board of Assessors locations, and the exemptions page links a manual application for mail filing. New parcels from a split or a new subdivision without an assigned parcel number must be filed manually.
Watch your notice. An estimate of exempted value appears on your annual notice of assessment; the final figure prints on your tax bill.
The Board's main office is at 235 Peachtree Street, Suite 1400, Atlanta, and its listed hours are Monday to Friday, 8:00 am to 4:30 pm. The phone number is 404-612-6440, and the county also lists boa@fultoncountyga.gov.
If You Missed April 1 or Were Denied
Missed the deadline: under a 2025 state law, the county says there is a second application window during the 45-day assessment appeal period that follows your notice of assessment. Watch for your notice and file in that window.
Expected a new senior exemption but got no postcard: the county asked those owners to contact the Board at 404-612-6440 or boa@fultoncountyga.gov.
Turned down for the Fulton Schools 25% or 50% exemption: check the 5-of-6-years homestead rule. If you are short, the FAQ says to reapply when you meet it.
Turned down for an income-based exemption: compare your return to the right line. Net-income exemptions usually use Georgia line 15c; federal-income exemptions use AGI. Ask the Board which figure it used and refile with corrected documents.
Turned down because of residency: make sure your vehicle registrations and tax returns list the home's address, and that no other homestead exemption is in your or your spouse's name.
Disagree with your value, not your exemption: use the Board's property appeal process during the appeal window shown on your notice.
More Help
Related Guides
Sources
This guide gives general information, not tax or legal advice. Exemption amounts and rules can change; confirm with the Fulton County Board of Assessors before you file.
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