Do Seniors Get a School Tax Exemption in Houston County, GA?

Homeowners in Houston County, Georgia who are 62 or older can apply for a school tax exemption, but it is smaller and harder to qualify for than many residents expect. The exemption available through the Houston County Tax Assessor removes up to $10,000 of a home's assessed value from school taxes, and only for households whose net income, after excluding Social Security and retirement income, did not exceed $10,000 in the prior year. At the Houston County Board of Education's 2026 rate of 11.677 mills, the full exemption is worth $116.77 a year. There is no published full senior exemption from school taxes in Houston County of the kind some other Georgia counties have adopted, which is why retirees moving to Warner Robins, Perry, Bonaire or Kathleen from metro Atlanta sometimes find their first local tax bill higher than they planned for.

This guide explains every senior property tax exemption listed by the Houston County Tax Commissioner and Tax Assessor, who qualifies for each one, what the income test counts and excludes, how the exemptions interact with the standard homestead exemption and the 2026 millage rates, and exactly how and when to file at the Tax Assessor's office in Perry.

What Senior Property Tax Exemptions Does Houston County Offer?

Georgia sets a floor of homestead exemptions that every county must honor, and counties can add local exemptions on top of them. The Houston County Tax Commissioner's website states that Houston County has local county exemptions and that a local exemption supersedes the state exemption when the local amount is greater. The Houston County Tax Assessor's published exemption page, however, lists only the state exemptions. For a senior homeowner in Warner Robins, Perry, Centerville, Bonaire or Kathleen, the exemptions that are publicly documented are the following.

The age 62 school tax exemption

Under O.C.G.A. 48-5-52, a homeowner who is 62 or older and who, together with a spouse living in the home, had net income of $10,000 or less in the prior year is exempt from all ad valorem taxes for educational purposes on up to $10,000 of the homestead's assessed value. The Tax Commissioner describes it as the Standard Elderly School Tax Homestead Exemption and notes that it applies only to school tax but does include taxes levied to retire school bond debt. Because the Houston County School District is the only school system in the county, this exemption works the same way at a Warner Robins address, a Perry address and an unincorporated Bonaire or Kathleen address.

The age 65 general exemption

Homeowners 65 and older whose net income with a spouse does not exceed $10,000, with the same Social Security and retirement exclusions, can claim an additional $4,000 deducted from the 40 percent assessed value. The Tax Commissioner states that this exemption applies to county taxes, school taxes and the state tax, and that it does apply to bond levies. It is commonly called the double homestead exemption because it doubles the standard $2,000 homestead amount.

The age 65 state tax exemption

Homeowners 65 or older as of January 1 who qualify for any other homestead exemption are also exempt from the state portion of property tax on the home and up to 10 acres. In practice this exemption no longer reduces a Houston County tax bill, because the Georgia Department of Revenue phased the state millage rate down to zero effective January 1, 2016. It still appears on county exemption lists because the statute remains on the books.

The floating or inflation-proof exemption

Homeowners 62 or older with gross household income of $30,000 or less may apply for a floating exemption that freezes the state and county portion of the bill against increases in the home's value. It does not apply to school taxes. The Tax Commissioner warns that this exemption replaces any other state and county exemption on the property, so in many cases granting it initially increases the tax owed, and applicants should review their numbers with the Tax Assessor before choosing it.

How Much Does the Senior School Tax Exemption Save in Houston County?

Georgia taxes property on 40 percent of fair market value, so the $10,000 exemption cap corresponds to $25,000 of market value. The savings depend entirely on the school millage rate, which the Houston County Board of Education sets each summer. On August 11, 2026, the board approved a full rollback to 11.677 mills, down from 11.719 mills, which the district describes as its lowest rate since 1992 and one of the lowest school rates among Georgia's 180 districts. One mill equals $1 of tax per $1,000 of assessed value, so $10,000 of exempt assessed value at 11.677 mills removes $116.77 from the annual school tax line.

That figure is the ceiling. A homeowner whose assessed value is less than $10,000, meaning a market value under $25,000, would receive less. For a typical Houston County home, the senior school exemption trims the school tax line rather than erasing it, and the standard $2,000 homestead exemption, the $4,000 age 65 exemption and the floating homestead protection against reassessment usually matter more to a senior household's total bill.

Who Qualifies? The Income Test Explained

The income limit is the part of this exemption that most applicants misread. The statute sets the limit at $10,000 of net income for the owner and the spouse who lives in the home, measured for the immediately preceding tax year as defined for Georgia income tax purposes. The same statute excludes income received as retirement, survivor or disability benefits under Social Security or under any other public or private retirement, disability or pension system, up to the maximum amount an individual and spouse could receive under Social Security. Only the portion above that maximum counts as net income.

In practical terms, a retired couple living on Social Security and a modest pension can often qualify even though their total receipts exceed $10,000, because those sources are excluded. A couple with significant wages, rental income, business income or investment income above $10,000 generally does not qualify. Houston County requires federal income tax returns, Form 1040, with the application, or a Social Security award letter for applicants who do not file a return, and the Board of Tax Assessors makes the final eligibility decision. The Tax Assessor's office also asks homeowners to notify it if they no longer meet the income requirement in a later year.

Age is measured as of January 1 of the tax year, and the homeowner must own and occupy the home as a legal residence on that date. A homeowner who turns 62 in March of 2027, for example, would first qualify for the 2028 tax year and would file between January 1 and April 1, 2028.

How Do I Apply for a Senior Exemption in Houston County?

Houston County handles all homestead exemption applications through the Tax Assessor's Office at 201 Perry Parkway in Perry, not the Tax Commissioner's office in Warner Robins. The Assessor accepts initial applications in person only, between January 1 and April 1, and does not currently accept mailed or electronic applications. An application received after April 1 is applied to the following tax year. Once granted, a homestead exemption renews automatically for as long as the owner lives in the same home, but a homeowner who moves must reapply at the new address, and a homeowner seeking a different exemption, such as adding the senior school exemption on turning 62, must file for it.

Documents to bring

•         A valid Georgia driver's license or Georgia identification card showing the home's address as the primary address

•         Vehicle registrations showing the vehicles are registered in Houston County

•         Federal income tax returns, Form 1040, for the prior year, or a Social Security award letter for applicants who do not file

•         A copy of the warranty deed for first-time applicants, which the Tax Commissioner recommends so the application is filed correctly

Tax bills in Houston County are mailed before October 20 and due December 20, so an exemption granted in the spring appears on that fall's bill. Homeowners who are unsure whether an exemption is already on file can check the exemption codes on the prior year's bill or call the Tax Assessor at 478-218-4750.

Houston County Senior Exemptions at a Glance

Does the Exemption Work the Same in Every Houston County City?

Yes for county and school taxes, because every address in Warner Robins, Perry, Centerville, Bonaire and Kathleen is in the Houston County School District and pays the same school millage. The difference between the cities is the city tax line, which the state senior exemptions do not touch. Warner Robins, Perry and Centerville each levy their own city millage, and any senior relief on that line comes from the city's own ordinances. Bonaire and Kathleen are unincorporated, so homeowners there pay county and school taxes only and have no city line to worry about. Neighboring Byron sits in Peach County and the Peach County School District, which sets its own school millage and administers its own exemptions through the Peach County Tax Assessor, so a Byron homeowner should not rely on Houston County figures.

For Sellers: Does My Senior Exemption Transfer to the Buyer?

No. Senior and homestead exemptions belong to the owner, not the property, and they end when the home changes hands. The buyer starts over with no exemptions until they own and occupy the home on January 1 and file their own application by April 1, and a buyer under 62 cannot claim the school exemption at all.

I raise this with every senior seller in Houston County because the tax figure on a listing is usually the seller's bill, exemptions included, and a buyer who budgets from that number can be surprised once the exemptions fall off and the county reassesses the home at the sale price. When I list a home for an owner who has the age 62 and age 65 exemptions, I prefer to show buyers the tax estimate without those exemptions, so the financing conversation is based on what they will pay, not what the seller paid. It avoids a renegotiation during due diligence and it keeps the deal moving.

Sellers downsizing within the county should also plan to reapply at the new address, since the exemptions do not move with you, and a closing late in the year can push the first year of relief to the following tax year under the January 1 ownership rule.

For Buyers: I Am 62 or Older. When Do I File in Houston County?

File between January 1 and April 1 of the first year you own and occupy the home on January 1. A buyer who closes in October 2026 and lives in the home on January 1, 2027 files in early 2027 and sees the exemption on the bill mailed that fall. A buyer who closes in February 2027 files in early 2028.

My advice to buyers relocating here in retirement, whether from metro Atlanta or from a Robins Air Force Base assignment years ago, is to run the numbers on the state exemptions before you count on them. The school exemption is capped at $116.77 a year at the 2026 rate and carries an income test that excludes retirement income but counts wages, rental income and investment income. The $4,000 age 65 exemption and the standard $2,000 exemption are more broadly useful, and the floating exemption can matter in a reassessment year, but it comes with the warning the county itself prints: it replaces your other state and county exemptions and can raise your bill at first. Bring your prior year 1040 to the Tax Assessor's office in Perry and ask them to show you each option on your own parcel. That one visit tends to settle it.

Frequently Asked Questions About Senior School Tax Exemptions in Houston County

At what age do you stop paying school taxes in Houston County, Georgia?

There is no age at which Houston County homeowners stop paying school taxes entirely under the exemptions published by the county. At 62, a homeowner who meets the $10,000 net income test can exempt up to $10,000 of assessed value from school taxes under O.C.G.A. 48-5-52, and at 65 the same homeowner can add a $4,000 exemption that applies to county and school taxes. Both reduce the school tax line; neither eliminates it. The Tax Commissioner's site notes that Houston County has local exemptions that may exceed state amounts, so homeowners should confirm current local amounts with the Tax Assessor at 478-218-4750.

How much is the senior school tax exemption worth in Houston County in 2026?

At most $116.77 per year. The exemption removes up to $10,000 of assessed value from school taxes, and the Houston County Board of Education adopted a 2026 school millage rate of 11.677 mills, which the district describes as its lowest since 1992. One mill is $1 per $1,000 of assessed value, so $10,000 of exempt value at 11.677 mills equals $116.77. The dollar value changes each year with the millage rate, and it is lower for a home whose assessed value is under $10,000.

What is the income limit for the Georgia senior school tax exemption?

The combined net income of the homeowner and the spouse living in the home must not exceed $10,000 for the prior tax year. The statute excludes retirement, survivor and disability benefits from Social Security and from any public or private pension or retirement system, up to the maximum amount an individual and spouse could receive under Social Security that year. Income from those sources above the maximum, and all other income such as wages, interest, dividends, rents and business income, counts toward the $10,000 limit.

Do seniors pay school taxes in Warner Robins, Perry, Bonaire and Kathleen?

Yes. All of these addresses are in the Houston County School District and pay the same 2026 school rate of 11.677 mills, less any exemptions the homeowner has filed. The age 62 school exemption and the age 65 general exemption work identically in each city and in the unincorporated areas because they are county-level exemptions filed with the Houston County Tax Assessor. The only difference between the addresses is the separate city tax line in Warner Robins, Perry and Centerville, which these exemptions do not reduce.

Where do I apply for a senior property tax exemption in Houston County?

At the Houston County Tax Assessor's Office, 201 Perry Parkway, Perry, GA 31069, in person. The Assessor accepts initial homestead and senior exemption applications from January 1 through April 1 each year and does not accept mailed or electronic applications. Applicants should bring a Georgia driver's license or ID showing the home address, Houston County vehicle registrations, the prior year's federal income tax return or a Social Security award letter, and, for first-time applicants, a copy of the warranty deed.

What is the deadline to file for a senior exemption in Houston County, GA?

April 1 of the tax year for which the exemption is first claimed. Georgia law allows year-round filing, but Houston County applies any application received after April 1 to the following year. The homeowner must own and occupy the home as a legal residence on January 1 of that year and must have reached the qualifying age, 62 or 65, before January 1. Once granted, the exemption renews automatically unless the owner moves, ownership changes, or the owner applies for a different exemption.

Does Houston County have a local senior school tax exemption beyond the state amount?

The Houston County Tax Commissioner's website states that Houston County has local county exemptions and that a local exemption supersedes the state exemption when the local amount is greater, but it does not list the local amounts. The Houston County Tax Assessor's published exemption page lists the state exemptions only. Because the two county sources differ in detail, homeowners should ask the Tax Assessor directly, at 478-218-4750, whether any local senior exemption applies to school taxes for the current year and at what amount.

What is the difference between the age 62 and age 65 exemptions in Georgia?

The age 62 exemption under O.C.G.A. 48-5-52 applies only to school taxes and exempts up to $10,000 of assessed value. The age 65 exemption under O.C.G.A. 48-5-47 exempts $4,000 of assessed value from county, school and state taxes, including bond levies, and is often called the double homestead exemption. Both use the same $10,000 net income test with the same Social Security and retirement exclusions. A homeowner 65 or older who qualifies can hold both at the same time, along with the standard $2,000 homestead exemption.

Is the Georgia state property tax exemption for homeowners 65 and older still worth anything?

Not in dollar terms. Homeowners 65 and older who qualify for another homestead exemption are exempt from the state portion of property tax on the home and up to 10 acres, but the Georgia Department of Revenue phased the state millage rate down to 0.05 mills in 2015 and to zero effective January 1, 2016. Houston County still lists the exemption because the statute remains in effect, but there is no state levy on a Houston County tax bill for it to reduce. County, school and city levies are unaffected by it.

Should I apply for the floating homestead exemption at 62 in Houston County?

Only after comparing it to the exemptions already on the property. The floating or inflation-proof exemption is available to homeowners 62 and older with gross household income of $30,000 or less, and it holds the state and county taxable value steady as the home's market value rises. It does not apply to school taxes, and the Houston County Tax Commissioner cautions that it replaces any other state and county exemption on the property, so granting it can initially increase the tax owed. The Tax Assessor can calculate both scenarios on a specific parcel before the owner chooses.

Can a senior defer property taxes in Houston County instead of paying them?

Yes, under Georgia's property tax deferral program, which Houston County lists alongside its homestead exemptions. Homestead owners 62 and older with gross household income of $15,000 or less may defer part or all of their property taxes rather than pay them each year. The deferred taxes accrue interest and become a lien that is repaid when the property changes ownership or when the deferred balance plus interest reaches 85 percent of the home's fair market value. It is a deferral, not forgiveness, and it reduces the equity passed to heirs or available at sale.

Do senior exemptions in Houston County apply to the Warner Robins or Perry city tax?

No. The state senior exemptions filed with the Houston County Tax Assessor apply to county, school and state levies, not to municipal taxes. Warner Robins, Perry and Centerville each set their own city millage rate, and any senior relief on the city line comes from the city's own ordinances, which homeowners should confirm with the city's finance office. Bonaire and Kathleen homeowners have no city tax line because those communities are unincorporated Houston County.

About the Author

William Walton-Dean is a licensed REALTOR® with Walton Dean Realty, operating under Real Broker LLC, serving buyers and sellers across Houston County, Georgia, including Perry, Warner Robins, Bonaire, Kathleen, Byron, and the surrounding Middle Georgia housing market. He brings a data-driven, hyper-local approach to both residential and commercial transactions, working with first-time buyers, move-up sellers, investors, and families relocating to the area, including those tied to Robins Air Force Base. Drawing on a prior career as a C-level executive, he helps buyers and sellers at every price point make clear, confident decisions backed by real market insight.

📱 478-371-7069

Walton Dean Realty | Real Broker LLC

Buying or Selling in Houston County as a Senior? Let's Talk.

Whether you are downsizing within Warner Robins, relocating to Perry or Bonaire for retirement, or selling a home that has carried senior exemptions for years, I will walk you through what the tax bill will look like after closing so there are no surprises. I work with sellers and buyers at every price point across Houston County and can point you to the right office for every exemption you qualify for.

William Walton-Dean | Walton Dean Realty

📱 478-371-7069

📧 [email protected]

A More Strategic Approach to Real Estate

This article is provided for general informational purposes about property tax exemptions in Houston County, Georgia and does not constitute tax, legal or financial advice. Exemption amounts, income limits, millage rates and filing procedures are set by the State of Georgia, Houston County and the Houston County Board of Education and may change. Eligibility is determined by the Houston County Board of Tax Assessors. Consult the Houston County Tax Assessor, a licensed tax professional or an attorney regarding your specific situation. William Walton-Dean is a licensed REALTOR® with Walton Dean Realty under Real Broker LLC and is not a tax advisor.