Tax exemptions for older adults

Published 10:00 am Saturday, February 4, 2017

LaGRANGE – There is no escape from death or taxes, but the county is doing what it can to relieve some of the burden of the latter issue with a series of exemptions available to older adults through both the county and state.

According to Troup County website’s tax commissioner page:

“To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Troup County, the application is filed with the Tax Assessor. The application must be filed between Jan. 1 and March 1 of the year for which the exemption is first claimed by the taxpayer, and it is normally filed at the same time that the initial tax return for the homestead property is filed.

Once granted the homestead exemption is automatically renewed each year, and the taxpayer does not have to apply again unless there is a change of ownership or the taxpayer seeks to qualify for a different kind of exemption.”

Both Troup County and the State of Georgia offer a variety of homestead exemptions, but local exemptions supersede the state exemptions when the local exemption is greater.

In the county, the L4 tax exemption applies to adults age 65 and up with a gross income of $22,000 or less, including retirement and Social Security, and those receiving disability through social security at any age may qualify for an L8 tax exemption.

The Regular School Tax Exemption (S3) is a type of homestead exemption that provides partial exemption from school taxes. In order to be eligible for the exemption, citizens must be 62 to 64 years old as of Jan. 1 of the application year and have a net income of $10,000 or less, excluding retirement and social security for a married couple may qualify for the exemption.

The Senior School Tax Exemption (S4), is similar, but has a greater level of exemption, though applicants must be 65 years old as of Jan. 1. The same $10,000 income requirement for a married couple.

The Disabled Veteran Exemption (S5) has no age limit or income limit, but it does require a letter from the U.S. Department of Veterans Affairs confirming a 100 percent service connected disability. The amount of this exemption is adjusted annually by the U.S. Secretary of Veterans Affairs.

Finally, the Surviving Spouse Tax Exemption (SS) is for un-remarried spouses of members of the U.S. Armed Forces, who were killed or died as a result of any war. According to Tentler, this exemption could be worth a $77,307 exemption. It is necessary to verify that the deceased was receiving compensation from the Department of Veterans Affairs.

For more details about tax exemptions available in Troup County, go to or contact the Troup County Tax Commission Office at 706-883-1620.


Reach Alicia B. Hill at or at 706-884-7311, Ext. 2154.