Deteriorating finances might prompt Richmond County school officials to turn to an unlikely source to bail them out: senior citizens.

Since 1999, all of the county's homeowners 65 and older have been exempt from paying school property taxes.

It's not unusual for Georgia counties to give older residents a break on school taxes, but often the exemptions are tied to a person's income.

The senior exemption amounted to $6.5 million in less school revenue last year, said Jack McAdams, the chief financial officer of the Richmond County Tax Commission.

The break afforded to Richmond County seniors is one piece of an increasingly difficult financial puzzle for the school system, which grappled with a $13.4 million shortfall this fiscal year.

State law caps the county's millage lower than most other counties, student enrollment is declining and expenses are going up with unfunded mandates and the rising cost of fuel and utilities.

On top of this, the school board dipped deep into its reserves for $7.4 million, leaving a projected $16 million, or a half month's operating expenses. The board is also selling at least $1.5 million in properties to balance its budget. These are one-time fixes that the school system must make up next year.

All of these factors foreshadow an even tougher budget process next year. That's why Superintendent Dana Bedden has been considering ways to stave off more cuts next year.

"Next year is going to be disastrous," he said.

He said discussions need to be held with the local legislative delegation about the possibility of amending the senior school tax exemption.

"We're killing ourselves," Dr. Bedden said. "It adversely affects every other taxpayer."

The revenue must be made up by increasing the taxes of other property owners, he said.

Chatham and Muscogee counties, both of which are similar in size and economics to Richmond County, offer school tax exemptions to seniors. Both, however, limit the exemption to low-income residents.

The attitude about investing in education in the county must change, Dr. Bedden said.

"It is cheaper to educate than incarcerate," he said.

But overturning the exemption will be an uphill battle.

"When you get up in your late 70s and 80s, I don't think you should have to pay taxes," said Louise Walton, a 78-year-old resident. "I think every one of us feels the same way."

It would take action of the local legislative delegation to change the exemption.

"This is something very important for the survival of the school system," Delegation Chairman Rep. Quincy Murphy, D-Augusta, said.

Mr. Murphy has been collecting information on the issue, but said there have been no in-depth discussions of changing the exemption at this point.

He wouldn't commit to a position until gathering all of the necessary information, but he said discussions should focus on the school system gradually collecting more money. For instance, current residents could be grandfathered in.

Although older residents might not have children in the school system, Mr. Murphy said, education is relevant to them.

"The children we educate today will be in a position to provide for us tomorrow," he said.

When the General Assembly passed the legislation in 1996, it was brought before the county's voters for final approval. More than 70 percent voted for the exemption.

Ruby Flowers, 70, said that as soon as she learned she was exempt, she signed up to stop paying the tax.

Even though senior citizens make up a relatively small portion of the population, they tend to wield greater political influence, said Sean Richey, a Georgia State University assistant professor of political science. In the 2004 presidential election, voters between the ages of 65 and 75 voted at twice the rate of voters between 18 and 44.

It's because of this that issues involving seniors are politically sensitive, Dr. Richey said.

"Politicians are really afraid of these issues," he said. "Anything that adversely or even closely adversely affects the elderly, politicians try to be very careful."

The local legislation in 1996 phased out school property taxes for seniors over a five-year period. It repealed 1988 legislation which gave exemptions to people 65 and older who earned $10,000 or less.

SENIOR EXEMPTION

A look at tax exemptions for Georgia seniors across the state:

Chatham County

62 and older: $30,000 exemption on assessed value for school tax and school bonds if the net income is less than $25,000

65 AND OLDER: Can't exceed $30,000, and the net income must be less than $10,000

COBB COUNTY

62 and older: All school and bond indebtedness

COLUMBIA COUNTY

62 AND OLDER: Reduction if the net taxable income is less than $15,000

65 AND OLDER: Total exemption if the gross income is less than $12,000

70 AND OLDER: Total exemption without an income limit

DEKalb County

62 and older: Reduction if the income is less than $16,000

65 AND OLDER: Total exemption if the gross income is less than $10,000

FULTON COUNTY

65 AND OLDER: $30,000 exemption

70 AND OLDER: Total exemption

MUSCOGEE COUNTY

62 AND OLDER: $13,969 deducted from the 40 percent assessed value of property if income is less than $10,000

65 AND OLDER: $21,500 deducted from the 40 percent assessed value of property if income is less than $10,000

Sources: Richmond County Board of Education and Georgia Department of Revenue[CAPTION]

local reaction

What some area seniors are saying about the prospect of having to pay school property taxes:

- "Bringing back the taxes on us is tough. I think every one of us feels the same way." -- Louise Walton, 78

- "I feel like I paid my dues to society ... I think the working people should pay it until they get like us." -- Elease Tarver, 75

- "It would affect me badly. I live on a fixed income." -- Carolyn Smiley, 67

- "Personally, I would not like it." -- Lelia V. Thompson, 72

TAX BREAKDOWN

School property taxes make up a majority of a person's annual tax bill. Here are the proposed rates for the coming year:

School County

Millage 19.342 8.756

Percentage 68.8 32.12

SENIOR EXEMPTION

STATEWIDE

62 AND OLDER: Exemption of no more than $10,000 of the assessed value if the income does not exceed $10,000

RICHMOND COUNTY

62 AND OLDER: $10,000 if the net income is less than $10,000

65 AND OLDER: Total exemption

Sources: Richmond County Board of Education and Georgia Department of Revenue