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

School tax break for Fulton County seniors

The law creates a 25% homestead exemption from Fulton County School District property taxes, including taxes for school bond debt. It applies to assessed home value remaining after other applicable homestead exemptions; the rest remains taxable. Tax years begin January 1, 2026, but the exemption requires approval by more than half of votes cast in the November 2025 referendum. Homeowners must be at least 65 by January 1 of the year they seek the exemption. They must own and occupy the home and have received a district homestead exemption in five of the last six years. The home must meet state homestead rules and can include up to five connected acres. Seniors must apply to the Fulton County tax commissioner, who provides forms and checks age and eligibility. Renewal is automatic while the home remains their homestead, but recipients must report when they no longer qualify. This exemption replaces other senior exemptions for these school taxes, while other district homestead exemptions still apply. State, county, city, and independent school district taxes are unchanged. Fulton County pays for the referendum, and the election superintendent must certify results to the Secretary of State. A court order can compel the superintendent to hold the election. Without voter approval, or without the election, the exemption provisions are automatically repealed on the 365th day following the election.