Budget Services

Current Available Tax Relief

• City Schools Exemption of $50,000, applies after the first $10,000 of value
• $10,000 STATEWIDE SCHOOL TAX EXEMPTION (Age/Income Based)
  • Qualifications:
    • Must be 62 on / before January 1.
    • Claimant and spouse net income cannot exceed $10,000 per Georgia return.
• CITY OF ATLANTA SCHOOL $25,000 EXEMPTION (Age/Income Based)
  • Qualifications
    • Must be a legal resident of the City of Atlanta.
    • Must be age 65 or disabled on /before January 1.
    • Claimant and spouse net income cannot exceed $25,000 per Georgia return.
    • Includes $25,000 off for city school.
• City Schools Certified Disabled Exemption of $25,000

New Tax Relief (Ballot Measure - November 4, 2025)

• $50,000 exemption from APS school taxes for all seniors aged 65 and older, effective January 1, 2026 if approved by voters in November of 2025

Tax Relief Resources

Homestead Exemption

 

What are Homestead Exemptions? A Homestead Exemption is a legal provision, established by state law, that may reduce the assessed value on owner-occupied homes. Fulton and DeKalb counties offer exemptions for owner-occupied properties within the City of Atlanta and additional age-based exemptions for seniors who qualify for the basic exemption.

 

FULTON COUNTY Homestead Exemption Guide

Fulton Assessor Website

404-612-6440 x4

DEKALB COUNTY Exemption Guide

DeKalb Assessor Website

404-298-4000

 

City of Atlanta Senior Citizen Anti-Displacement Grant

The City of Atlanta and Invest Atlanta have launched an anti-displacement program for legacy residents who are 60 or older, have lived in the city since 2015, reside in one of the pilot area neighborhoods, and quality for city and county homestead exemptions. For qualified applicants, the program will pay an increase in taxes above the homeowner’s base taxes, for a period of 20 years, if they continue to qualify for the program.

City of Atlanta Office of Constituent Services

404-330-6023

Senior Citizen Anti-Displacement Grant

Additional Resources for Seniors

Senior Services

Check out a list of resources from the state and counties below:

GEORGIA

Georgia Division of Aging Services

866-552-4464

FULTON COUNTY

Fulton County Senior Services

404-613-6000

DEKALB COUNTY

DeKalb County Senior Services

770-322-2950

City of Atlanta Discounts for Seniors

Garbage, Recycling, Hardship, etc.

311

Marta Reduced Fare Program

404-848-5000

Atlanta Regional Commission

Aging and Independence Services seeks to improve the lives of older persons and people with disabilities.

Empowerline Website

404-463-3333

Atlanta Public Library Senior Programs

Fulton County Library Website

404-612-8700

• Statewide Homestead Exemption: Caps property value increases for homestead properties and limits revenue growth to the prior year’s Consumer Price Index (Inflation). This exemption limits how much the assessed value of homestead properties can increase each year, based on the prior year’s inflation rate. This means property taxes for homeowners will be more predictable and potentially lower. 
• Impact on School Funding: Since school districts rely heavily on property taxes for funding, this cap could significantly reduce the revenue they receive. This will affect the availability of resources and programs in schools. 
• Opt-Out Provision: School districts can opt out of this exemption. To do so, they must follow a specific process that includes holding three public hearings and passing a resolution by March 1, 2025. 

ABOE Intent to Opt-Out 

• The Atlanta Board of Education opted out of the statewide adjusted base year ad valorem homestead exemption for the Atlanta Public Schools District for FY26 following public hearings on this matter held at the Atlanta Board of Education, 130 Trinity Ave SW, Atlanta, GA 30303 on February 3 at 10AM and 6PM, and February 10 at 10AM. 

Why We Opted Out 

• Average revenue loss would be $20M - $30M in the first year, compounding annually. 
• This large decrease in revenue would significantly impact our students, faculty, and staff. 
• School funding reductions could directly affect the quality of education at Atlanta Public Schools. Examples of potential impacts include limited funding for instructional materials, technology upgrades, and innovative tools; budget cuts to programs such as athletics, arts, and music, potentially increasing fees or limiting student access; reduced availability of counseling, mental health programs, and interventions for struggling learners; larger class sizes due to staffing constraints; and delays in essential school repairs, updates, and bus replacements. 
• APS is already facing significant budgetary challenges and opting into the HB581 cap would further exacerbate these issues. 
• The district aims to reduce reliance on fund balance. The current FY2025 budget is approved to use $74 million in fund balance. Going forward, the district seeks to pass a balanced budget that uses less fund balance and would restore fund balance in the coming years. 
• The above two factors limit the amount of new resources coming into the district, even as expenditures continue to grow. 
• APS approved significant compensation increases for FY2025, including an average 11% salary increase for teachers.  The multiyear forecast assumes continued increases in salary and benefits in the coming years. 
• The multiyear forecast also assumes annual inflationary increases on all non-personnel budgets, adding further financial strain. 
• With rising costs and capped revenue growth, APS is approaching the FY26 budget cycle with plans to curb spending and setting expectations across the district for a leaner budget development process. 

FY2026 Timeline

• Public notification timeline 
• February 3, 2025 - First Hearing 10:00 am (Send ad to local newspaper by January 20, 2025, to be advertised in local newspaper and on our website on January 27, 2025) 
• February 3, 2025 - Second Hearing 6:00 pm (Send ad to local newspaper by January 20, 2025, to be advertised in local newspaper and on our website on January 27, 2025) 
• February 10, 2025 - Third Hearing 10:00 am (Advertise in local newspaper and on our website by February 3, 2025) 
• The board will vote on February 10 at a Special Called Meeting to approve the referendum for the Atlanta Public School District to opt-out of the Statewide Homestead Exemption. 
• A cover letter, a copy of the homestead exemption resolution, and evidence of completing the above-listed requirements must be filed with the Secretary of State’s Office by March 1, 2025.  

Our Track Record of Support for Taxpayers 

• Increased homestead exemption from $30K to 50K, ran for two years, then worked to remove the sunset, locking in this exemption. 
• History of working with local legislators on options for tax relief; Worked with Senator Jason Esteves on Senior Exemption. 
• Lowered the millage rate 2 times since 2018.
  • From 21.74 to 20.74 in 2018
  • From 20.74 to 20.50 in 2022
• Those who already have the exemption will continue to receive the benefits, as long as they remain eligible. Therefore, opting out of HB581 would not have a negative financial impact on homeowners with homestead exemption.