Polk County residents aged 65 and older are required to reapply for the Senior Homestead Exemption due to new rules introduced by House Bill 848 and Senate Bill 356. The updated legislation affects exemptions for school and ad valorem taxes. According to county officials, all current recipients and those who believe they may now qualify must submit a new application for the upcoming tax year.
Applications will be accepted from January 1 through April 1. The revised exemption levels are as follows: individuals aged 65-69 can claim the greater of 50% of their assessed home value or $60,000; those aged 70-76 can claim the greater of 75% or $80,000; and residents aged 77 and above may receive an exemption on the full assessed value, provided their home’s fair market value is under $500,000.
Residents with questions about eligibility or the application process are encouraged to contact the Polk County Tax Assessors Office at dshellhorse@polkga.org or call 770-749-2108.
In related data, Polk County schools enrolled a total of 7,525 students in the 2022-23 school year, reflecting a slight increase in enrollment of 0.6% compared to the previous year. Demographic information shows that white students made up 55% of the student body during this period, while Hispanic students accounted for 25%. Black students represented 13% of enrollment, and multiracial students were at 6%, making them the least represented group in county schools.
“YOU MUST REAPPLY TO RECEIVE THE NEW BENEFITS. Everyone who currently qualifies or believes they may qualify, must complete a new application for the upcoming tax year.”
Reapplication is necessary to ensure continued access to these property tax benefits under the new regulations.


