I am a senior citizen. What special exemptions are available to me to reduce my tax burden?
There are two popular exemptions that benefit Gwinnett County seniors.
- The Senior School Tax Exemption (L5A) provides a 100% exemption from taxes levied by the Gwinnett County Board of Education on your home and up to one acre of property. You must be 65 years old as of January 1 of the application year or 100% totally and permanently disabled and must occupy your residence within the Gwinnett County School District. There are income requirements and you must provide documentation of your income for the year prior to the year for which application is being made.
- The Regular School Tax Exemption (S3) provides a partial exemption from school taxes. You must be 62 years old as of January 1 of the application year. There are income requirements and you must provide documentation of your income for the year prior to the year for which application is being made.
What form do I use?
The same form is used to apply for all Gwinnett County homestead exemptions. Apply online.
What are the income requirements?
- The Regular School Tax Exemption (S3) is mainly for those who have retirement and social security income only. Any taxable income over $10,000 may disqualify you.
- The Senior School Tax Exemption (L5A) is for those that were 65 or older on January 1 of the year of application and do not exceed $25,000 in income after deductions.
With both exemptions we must look at the claimant and spouse’s income even if you file separately and even if only the claimant is listed on the deed. We also recommend that you apply even if you think you may not qualify.
What forms do you need to verify my income?
We require copies of pages one and two from your prior year Federal 1040 and pages one through three of your prior year Georgia 500. For a current year exemption, we need copies of the previous year's income tax returns. If you file separately, we will need to see both claimant and spouse’s income tax returns. If you are not required to file an income tax return, we request a copy of your social security statement reflecting what you receive from them or copies of bank statements reflecting what income you receive.
What if I’m over the income limit?
If you do not qualify for either exemption, you will have to wait until the following year and apply again.
What if the property is in my name and I’m not 62 or 65, but my spouse is?
Only one person needs to be of age to qualify, but this person must be listed on the deed as an owner to be eligible to apply.
What is the deadline to apply for these exemptions?
The application deadline for all exemptions is April 1.
Will I need to re-apply every year?
No, once you apply and a Senior School Tax Exemption (L5A) is granted, it renews each year. If the claimant dies or if the eligible claimant’s name is removed from the deed, the exemption will be removed the following tax year. If a remaining spouse is on the deed, they will need to contact our office to inquire about their exemption status before April 1 of that following year.
To view information about all of the homestead exemptions offered in Gwinnett County, visit Homestead Exemption Information page.