Georgia homeowners who are 70 or older can have their school property taxes removed in Gwinnett and DeKalb counties, as long as household income stays under each county’s cap. Gwinnett’s tax commissioner sets the income cap at $124,648 for 2026, and DeKalb’s age-70 exemption caps it at $113,664. Gwinnett’s full school exemption actually starts at 65, so a 70-year-old there clears the age test with five years to spare.
Which households are near a cap, and which have never applied at all? Both counties measure age on Jan. 1, so a homeowner who turns 70 at any point in 2026 is 70 on Jan. 1, 2027 and can apply for the 2027 tax year. The home must be the owner’s legal residence on that date, and DeKalb adds that the homeowner must already hold a basic homestead exemption.
Stay ahead of property tax and utility bill news: Miss an enrollment or claim deadline and the money can be gone. Join the Retirement Money Brief and we’ll send you our Property Tax & Utility Relief Finder as a welcome gift.
Get the Brief + the relief finder →
We may earn a commission from links on this page.
Two counties, two starting ages
Gwinnett’s senior school exemption, coded L5A, requires the applicant to be 65 on Jan. 1 of the application year, or 100 percent totally and permanently disabled. The county’s list of exemptions says it gives a full exemption from school and school bond tax, $10,000 off the county assessed value and $7,000 off recreation, on the home and up to one acre. A lesser school exemption, S3, starts at 62 but allows income of only $10,000.
DeKalb’s age-70 exemption, coded H9, applies to a homeowner who is 70 on Jan. 1. The tax commissioner’s page says it “exempts the applicant(s) from school taxes and maintains the exemption of $10,000 for county levies (except bonds).” Homeowners who are 65 or 100 percent permanently disabled on Jan. 1 have three other DeKalb options, H4, H6 and H8, that cut school taxes by amounts tied to lower income caps of $10,000, $37,500 and $40,000.
How each county counts income
Gwinnett’s FAQ says income limits apply to the applicant and spouse combined. The L5A cap of $124,648 matches the 2026 Social Security maximum benefit amount the county uses as its benchmark, and applicants are told to compare it with their Georgia return.
DeKalb’s wording is different: “$113,664 Federal Adjusted Gross PLUS Municipal Bonds” for the whole household, according to its homestead information sheet. For the 65-and-older options, which use Georgia net income, DeKalb says that for 2026 up to $49,824 of Social Security and retirement benefits for an individual, or $99,648 for joint applicants, can be excluded.
When applications for 2027 open and what to bring
DeKalb says online applications for the current tax year are accepted from Jan. 1 to mid-July, before the assessment appeal deadline, and the information sheet names July 13 as the 2026 date. An application received after the deadline is processed for the following year, and mailed applications count if they are postmarked by the deadline. Applications can go in online, by mail, by drop box or in person, and the office’s phone is 404-298-4000.
Gwinnett takes applications through the year. The county’s homestead page says to apply by the appeal deadline on the Notice of Assessment mailed in the spring for the exemption to count for the current year. An owner who does not live in the home on Jan. 1 is approved for the following year, and review takes six to eight weeks. The county’s phone line is 770-822-8800.
Gwinnett asks for pages 1 and 2 of the prior-year federal Form 1040 and pages 1 through 3 of the Georgia Form 500, or Social Security, pension and bank statements for anyone who is not required to file. DeKalb asks for the prior-year federal and state returns, Social Security Form 1099s and a Georgia driver’s license or state ID. Gwinnett says an approved senior exemption renews automatically.
Which county’s cap does the household clear for the 2027 tax year?
A late application in either county rolls to the following year, which is a full tax bill paid without the school exemption. The school-tax exemption is only one way Georgia and other states reduce a senior’s property tax, and the right one depends on age, income and the county.
“The Senior Property Tax & Home-Cost Relief Kit” is a 64-page guide that lays out the 5 kinds of property-tax relief and includes an application log and renewal calendar, so a homeowner can record when each exemption was filed and when it comes up again. Part 2 walks through reading a tax bill line by line, which shows where a school-tax exemption should appear.
This article was produced with AI assistance and edited for accuracy against the sources linked above.
Warren Cohen is a finance writer based in Phoenix, Arizona, covering personal finance topics including credit, banking, and beginner investing. He earned his degree in business administration from Arizona State University and began his career working in consumer finance, where he gained direct experience with lending and credit systems. He now writes for personal finance websites and fintech platforms, focusing on clear, practical content that helps readers make informed financial decisions.
