Fulton County Schools now offers a senior school-tax break that depends on how long you have held a homestead exemption in the district, and your birthday is only part of it. Since January 2026, homeowners in the Fulton County School District who were at least 65 on January 1 can have 25% of their assessed value exempted from school taxes. At 70 the exemption doubles to 50%. Neither tier has an income test. To qualify, a homeowner must have had a homestead exemption within the Fulton County School District for at least 5 of the last 6 years.
That one requirement changes what a downsize costs. A longtime Roswell owner who moves to a smaller home elsewhere in the district probably brings that history along. A 68-year-old who sells in East Cobb or Woodstock and buys a Roswell ranch starts at zero. Most people don't find this out until the first tax bill on the new house arrives.
The Exemption Counts Years, Not Birthdays
Two bills from the 2025 legislative session created the relief. HB 777 sets up the 25% exemption at age 65, and HB 776 sets up the 50% exemption at age 70. Both needed approval from voters in the Fulton County School District, and Appen Media reported that voters passed both on Nov. 4, 2025.
The wording of the law is what matters for someone planning a move. HB 777 defines a qualifying senior as someone 65 or older on January 1 "who owns and possesses the real property, and who has been granted a homestead exemption for property located within the district for five of the last six years." The history belongs to the person. The law doesn't require that it be the same parcel. It asks only that the homestead was somewhere within the district.
The exemption applies only to the school-district levy. It does not reduce county or city taxes. But the school levy is the largest of the three.
Why the School Line Carries the Weight
Here are Roswell's three main property-tax rates for 2026 as of today:
| Taxing body | 2026 rate | Status as of Oct. 12, 2026 |
|---|---|---|
| Fulton County Schools | 18.080 mills | Tentatively adopted, hearings Oct. 13 and Oct. 22 |
| Fulton County | 8.87 mills | Adopted Oct. 7, flat for a fifth year |
| City of Roswell | 5.232 mills | Adopted Sept. 28 |
The school rate is still a proposal. In a notice posted Sept. 29, the Fulton County Board of Education said 18.080 mills would be an increase of 0.541 mills, and that without the increase the rate would be no more than 17.539 mills. Roswell City Council's 5.232 mills breaks down into 4.049 mills for operations and 1.183 mills for debt service, according to Roswell Connections. Either way, the school rate is about twice the county rate and more than three times the city rate.
There's a second reason the senior exemption matters so much on the school side. Georgia's statewide floating homestead exemption from HB 581 was meant to limit how much rising home values push up tax bills. Fulton County Schools, the Cobb County Board of Education, Cherokee County School District and Marietta City Schools all appear on the Georgia Secretary of State's opt-out list. Cherokee County's assessor puts it plainly: the floating homestead applies "to all jurisdictions except School Tax." In all three counties covered here, the age-based exemptions are the main way a senior's school bill goes down.
For a rough sense of scale, Georgia assesses homes at 40% of fair market value. Take a $425,000 Roswell home, the same example value Fulton Schools used in its notice. That gives an assessed value of $170,000. Exempting 25% removes $42,500 from the school calculation, which works out to roughly $750 to $770 a year depending on whether the final rate is 17.539 or 18.080 mills. At the 50% tier, it's roughly $1,500 a year. The actual figure depends on the final rate and any other exemptions on the home, since the law applies the percentage after those are taken out.
Three Counties, Three Clocks
Downsizers in this part of North Atlanta often move between Fulton, Cobb and Cherokee. Each county measures eligibility differently.
| Fulton County Schools (Roswell) | Cobb County School District | Cherokee County School District (Woodstock) | |
|---|---|---|---|
| Qualifying age on Jan. 1 | 65 for 25%; 70 for 50% | 62 | 62 |
| Share of school tax removed | Partial, by assessed value | All school general and school bond taxes | 100% of school taxes |
| Income test | None | None stated | None stated |
| Homestead history required | 5 of last 6 years in the district | None listed on the county page | 5 years in Cherokee County |
Cobb's Tax Commissioner describes its age-62 benefit as "an exemption from all taxes in the school general and school bond tax categories," and the only requirements listed are age and proof of age. Cherokee's assessor offers a full school-tax exemption at 62, but only to owners who have had a homestead exemption in Cherokee County for at least five years.
So Cobb gives the most generous school-tax treatment with no waiting period listed. Cherokee matches Cobb's generosity after a five-year wait. Fulton has a similar wait but offers a smaller, partial benefit that grows at 70.
Downsizing Without Leaving the District
The table looks best for a Roswell owner who stays in Roswell, or anywhere else in the Fulton County School District. Because HB 777 ties eligibility to the person's homestead history "for property located within the district," the years spent in a large family home should count toward the five-of-six test after a move to a smaller one.
That reading comes from the statute. The Fulton County Board of Assessors hasn't published anything that addresses it directly. There's also some conflicting language in the public record. Before the vote, WABE's explainer described the exemptions as applying to people who "have owned that property" for five of six years. That suggests a same-parcel requirement the bill text doesn't contain. Anyone counting on this history should confirm it with the assessor's office before closing.
Even if the history carries over, the paperwork doesn't. Fulton's March notice says that if you already have a basic homestead exemption and meet the criteria, the senior discount is applied automatically. But Fulton's assessor says homestead exemptions continue only while the same owner occupies the property, and a deed change requires a new filing. The new house needs its own homestead application before any automatic senior discount can follow.
Crossing a County Line, in Either Direction
Moving into Roswell from Cobb or Cherokee means giving up a full school-tax exemption for a home where the senior benefit has to be earned over again. Until the five-of-six-year history builds up inside the Fulton County School District, the buyer pays the school levy without the senior reduction. That's true at 65, at 70, and at any age.
Going the other way has its own costs. A Roswell senior who moves to Woodstock gives up the Fulton exemption and has to build five years of Cherokee homestead history before the Cherokee senior school exemption applies. A Roswell senior who moves into Cobb finds an age-62 school exemption with no history requirement on the county's page. Cobb does require owners to notify the Tax Commissioner when they move or sell, and you can't hold a homestead exemption in Cobb while you or your spouse claims one in another county.
None of this makes one county the right answer for everyone. Things like the floor plan, being near family and healthcare, and walkability often matter more. But the school-tax difference is a recurring cost, and it belongs in the comparison next to price and HOA dues.
The Dates That Shape a Closing
Each county ties eligibility to January 1. Cherokee requires that you own and live in the home on or before January 1 of the year the exemption takes effect. Cobb asks the same about owning and occupying the home on January 1. Fulton measures age as of January 1. With today's date of Oct. 12, 2026, whether a closing happens before or after January 1, 2027 decides which tax year the new homestead starts in. When the clock is five years long, that year can matter.
Filing deadlines have also loosened. Fulton's standard deadline is April 1, with a second window during the 45-day valuation appeal period. Starting May 1, 2026, Cherokee accepts real-property exemption applications any time before the last day to file appeals for the year. Cobb accepts applications until the appeal deadline on the Notice of Assessment, and late applications lose the exemption for that year.
These are good questions to bring to the assessor's office before signing a contract:
- Will my homestead years at my current address count toward the five-of-six-year test at the new one?
- Which tax year will my new homestead begin, given my expected closing date?
- Which exemptions will apply to the new home automatically, and which do I need to file?
A Few Common Questions
Does the Fulton senior exemption lower city of Roswell or Fulton County taxes? No. It reduces only the school-district portion of the bill.
Is there an income limit? Fulton's notice says neither tier has an income requirement.
Who confirms whether my history transfers? The Fulton County Board of Assessors, at [email protected] or 404-612-6440.
Is the 18.080 school rate final? Not as of Oct. 12, 2026. Public hearings are set for Oct. 13 in Sandy Springs and Oct. 22 in Union City.
If you're thinking about downsizing in Roswell or moving across a county line, the timing of your closing and your exemption filings should be planned together with the sale. At SoldBySwann, Lisa coordinates the whole move, from staging and estate sales to the closing calendar. That includes making sure the questions for the assessor get asked before you sign, so you know what your new tax bill will look like ahead of time. Schedule a Free Consultation and we'll go through your timeline with you.
This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.
