Updated September 5, 2026. Quick answer: Georgia runs a genuine statewide deferral, the Tax Deferral for the Elderly Act, but its own sibling page on this site never disclosed it: household income is capped at a flat $15,000 that has not been raised in decades, and Georgia is the only state here that legislatively voids any mortgage clause attempting to ban a homeowner from claiming the deferral.
A real statewide program this site’s own state guide missed
Georgia’s Tax Deferral for the Elderly Act, O.C.G.A. §§48-5-70 through 48-5-84, lets any homeowner 62 or older who is entitled to a homestead exemption elect to defer all or part of the ad valorem taxes on that homestead, filing an annual application by April 1. If the home’s assessed value is $50,000 or more, the deferral applies only to the taxes on the portion of value at or below that figure; a genuinely distinctive value cap that limits the benefit rather than blocking it outright. The income test is unusually strict: gross household income cannot exceed $15,000 a year, a flat figure the statute has not indexed, making Georgia’s income ceiling one of the lowest, least-adjusted thresholds of any state surveyed here.
Interest at three-quarters of the general rate, and a mortgage clause the legislature voided
Deferred taxes accrue interest at three-fourths of the rate set under Georgia’s general delinquent-tax statute, O.C.G.A. §48-2-40; a formula tied to another code section rather than a flat number stated directly in the deferral statute itself. The lien language in §48-5-76 mirrors Pennsylvania’s almost word for word: deferred taxes and interest constitute a prior lien that attaches and is collected the same way as any other Georgia property tax lien, which is why the deferral gate matters more than most: no special subordination language carves out a pre-existing mortgage the way California’s or Oregon’s statutes do. Georgia adds a consumer protection unlike anything else in this family: since July 1, 1980, any mortgage, deed to secure debt, or other agreement containing a clause that prohibits a homeowner from claiming this deferral is void and unenforceable by statute; a lender simply cannot contract around it. A related, narrower provision lets a mortgage holder pay the deferred taxes on the owner’s behalf without that payment giving the lender any right to foreclose.
When it comes due, and the 85% safety valve
The full deferred balance becomes due when the property changes use so the owner no longer qualifies for a homestead exemption, when required fire and extended insurance coverage lapses, or when ownership changes (a surviving spouse who remains eligible may continue the deferral). Separately, if deferred taxes, interest, and every other unsatisfied lien together exceed 85% of the homestead’s fair market value, the tax official must notify the owner, and the excess above that 85% line is due within 30 days; the same 85% ceiling Florida and Pennsylvania both use, a strong signal all three share a common historical model statute. Partial payments are allowed at any time and apply first to accrued interest; a local government may set a minimum partial payment, capped by statute at $25.
Georgia’s broader senior property-tax picture, covering exemptions, freezes and circuit-breaker credits, not just the deferral: property tax breaks for seniors in Georgia.
How every state’s programme compares: property tax relief for seniors by state. What a deferral means in general, and who it catches out: the property-tax deferral lien trap.
Statutory text read at each state’s own legislature, revisor, or revenue agency this session. General information, not tax or legal advice; rates, caps and thresholds change most years and a county or state agency retains the final say on your own application.