Tax Exemptions for Senior Citizens

Cobb County Basic Homestead - Homeowners who meet the Basic Homestead Exemption requirements
are entitled to a $10,000 exemption in the county general and school general tax categories. The Basic
Homestead Exemption was worth $262.40 in 2014. You must provide proof of Georgia residency when you
apply.

Cobb County School Tax (Age 62) - Homeowners who are 62 years of age on or before January 1 are
entitled to an exemption from all taxes in the school general and school bond tax categories. You must
provide proof of age when you apply.

State Senior Age 65 - Homeowners who are 65 years of age on or before January 1 are entitled to a full
exemption in the state tax category up to 10 contiguous acres immediately surrounding the residence.
You must provide proof of age when you apply.

State Senior Age 65 $4,000 ($10,000 Income Limit) - Homeowners who are 65 years of age on or
before January 1 and whose annual NET income does not exceed $10,000 for the immediately preceding
tax year (including income of the spouse but not including Social Security or retirement income) are
entitled to a $4,000 exemption in the state, county bond and fire district tax categories. You must provide
proof of age and income when you apply.

Cobb County $22,000 Disability - Homeowners who are disabled on or before January 1 and whose
annual NET income (including income of the spouse but not including income received as a result of the
disability; e.g. disability retirement) does not exceed $12,000 for the immediately preceding year are
entitled to a $22,000 exemption in all tax categories except the state. You must provide proof of income
and a doctor's certificate stating that you are disabled and that the disability is likely to remain
permanent.

State Veteran's Disability - Homeowners who are disabled veterans as defined in O.C.G.A. 48-5-48 are
entitled to an exemption in all tax categories. You must provide the legally required documentation. Upon
death of the applicant, this exemption extends to the un-remarried surviving spouse or minor child(ren)
provided they continue to occupy the home as a their primary residence.

State Surviving Spouse - A homeowner who is the un-remarried surviving spouse of a member of the U.
S. armed forces killed in any war or conflict as defined in O.C.G.A. 48-5-52.1 and is receiving spousal
benefits from the U. S. Department of Veteran's Affairs is entitled to an exemption in all tax categories.
Legal documentation is required.

State Surviving Spouse of a Peace Officer or Firefighter Killed in the Line of Duty - The un-
remarried surviving spouse of a peace office or firefighter killed in the line of duty is entitled to an
exemption for the full value of the homestead. Supporting documentation is required.
 
 
For more information visit: 

http://www.cobbtax.org/property/exemptions