Montgomery County Georgia Web Portal

To be eligible for this exemption, you must meet the following requirements:

• Must be age 65 on or before January 1
  

• Your net income per your Georgia Income Tax Return cannot exceed $10,000
  

• Applies to all state and county ad velour levies in the amount of $4,000
  

• Individuals 65 Years of Age and Older May Claim a $4,000 Exemption
  

Individuals 65 years of age or over may claim a $4,000 exemption from all state and county ad valorem taxes if the income of that person and his spouse does not exceed $10,000 for the prior year.  Income from retirement sources, pensions, and disability income is excluded up to the maximum amount allowed to be paid to an individual and his spouse under the federal Social Security Act.  The social security maximum benefits for 2008 is $52,440.  The owner must notify the county tax commissioner if for any reason they no longer meet the requirements for this exemption.  (O.C.G.A. § 48-5-47)