Tax Commissioner Irvin Johnson’s office told the Finance, Audit and Budget Committee that changes to three senior homestead exemption statutes and an expanded application window produced a substantial increase in approvals for older homeowners.

Assistant Tax Commissioner Terri Gordon presented the results and said the county revised three senior exemptions after state bills (House Bills 591, 593 and 594) and a voter referendum in November took effect on Jan. 1. Gordon said, “By 2025, we've had over 36,000 DeKalb residents aged 62 and older receive one of our six senior exemptions, an increase of almost 20% since the passage of the bills.”

Gordon explained the qualifications and application process: applicants must own and occupy the home by Jan. 1, have vehicles registered in DeKalb and not have another homestead exemption; the standard application deadline is April 1. This year House Bill 92 provided an additional 45‑day window to apply after assessment notices were mailed, so the tax office processed applications in two application windows.

Gordon described outreach efforts — seminars (onsite and virtual), visits to senior centers (including a weekly presence at Lou Walker), social media, radio and print advertising, and a focused mailing to more than 30,000 homeowners over age 62 who lacked a senior exemption. The tax office also deployed software to enhance parcel and birthday data to identify residents who might be eligible.

Gordon and Tax Commissioner Irvin Johnson also noted operational accommodations: residents can apply year‑round and generally apply once; applications submitted after April 1 are placed for processing for the following year (except for the special HB 92 window this year). Staff said they accept documents and help applicants complete forms in person at outreach locations.

Commissioners encouraged expanded in‑person workshops and requested a proposal for rotating workshops in senior centers across all commission districts; tax staff said they would outline resource needs for broader outreach.