Property Tax Programs
Proposition 8 (Decline in Value)
Proposition 60 (Reappraisal Exclusion)
Proposition 58 (Parent/Child Exclusion)
Proposition 193 (Grandparent/Grandchild(ren) Exemption)
Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons
The Property Tax Postponement Program returned in 2016 after being suspended by the Legislature in 2009. The program allows homeowners to defer current-year property taxes on their principal residence if they meet certain criteria. To qualify, a homeowner must be at least 62 years of age, or blind, or disabled; own and occupy the real property as his or her principal place of residence (mobile homes, whether affixed or unaffixed, floating homes, and house boats are not eligible); have a total household income of $35,500 or less; have at least 40% equity in the property; and, must not have a reverse mortgage on the property. These requirements are subject to change without notice per revision of law. The applications become available September 1 and the filing period is October 1 through February 10 annually. A claim must be filed each year the homeowner desires to have the property taxes postponed. Applications will be processed in the order received beginning October 1. Funding for the program is limited and approval of applications will be approved on first come, first served basis.
The State Controller's Office (SCO) administers the Property Tax Postponement (PTP) Program. You can obtain the application and further information, including current program requirements, on the State Controller's Office Website at www.sco.ga.gov or contacting the State Controller's Office at toll-free 1 (800) 952-5661, or by email firstname.lastname@example.org.