Forsyth County:
The "No Income Cap" Advantage
Forsyth County remains the premier destination for North Atlanta retirees because its primary senior school tax exemption does not have an income limit.
The "L1" Exemption (Age 65+): Provides a 100% exemption from all local school maintenance and operations (M&O) taxes and school bond indebtedness.
Requirements: You must be 65 years old by January 1, 2026.
Regular Homestead (S1): Even before age 65, you receive an $8,000 reduction in assessed value for County and Fire taxes.
Filing Deadline: Applications must be received by April 1, 2026.
Gwinnett County:
Total School Tax Relief
Gwinnett County offers powerful exemptions for seniors that can effectively eliminate school taxes if you fall within the income thresholds.
Senior School Exemption (L5A): Provides a 100% exemption from taxes levied by the Gwinnett County Board of Education.
Requirements: Must be 65 or older by January 1, 2026.
Income Limit: For 2026, eligibility is based on 2025 net taxable income. The 2025 limit was $121,432 (Social Security maximum benefit plus $25,000).
Filing Deadline: April 1, 2026.
Hall County:
Tiered Benefits for
Ages 62 to 70+
Hall County provides a structured path to tax relief as you age, including a total school tax freeze for older seniors.
Age 62+ (Partial Relief): Reduces assessed value by $30,000 on the school tax portion (income limits apply).
Age 70+ (Total Relief): Provides a 100% total school tax exemption with no income qualifier.
Filing Deadline: April 1, 2026.
