Fulton County; school district ad valorem tax; provide homestead exemption

School tax relief for Fulton County seniors

The law creates a 50% homestead assessed-value exemption from Fulton County school district property taxes, starting January 1, 2026. It requires approval by more than half the votes cast in the November 4, 2025, school district election. You must be 70 or older by January 1 of your application year and own and occupy the home. You must also have received a homestead exemption within the district for five of the previous six years. The home must qualify as a homestead, and the exemption covers no more than five adjoining acres. The 50% exemption applies after other applicable homestead exemptions; the remaining value stays taxable. It replaces other senior exemptions for these school taxes but combines with other applicable homestead exemptions. It covers school taxes used for education and school bond payments, not state, county, municipal, or independent school district taxes. You or your agent must apply to the Fulton County tax commissioner, who provides the forms. The exemption renews automatically while you remain eligible and occupy the home; you must report when you no longer qualify. Fulton County pays election costs, and its election superintendent must publish notice twice and certify results to Georgia’s Secretary of State. If voters reject the act or the required election is not conducted, the act automatically repeals 365 days after the election.