The state of Georgia has 140,000 individuals with Alzheimer's disease or dementia. Some of them live in Commerce, located approximately 70 miles northeast of Atlanta, where seniors represent 16 percent of the population. To help support them, the community has four memory care facilities that provide daily living assistance, positive therapeutic intervention and room and board for seniors with Alzheimer's disease or other forms of dementia.
In Commerce and the rest of Georgia, seniors receive a retirement income exclusion for those aged 62 and older. For those aged 62 to 64, the exclusion is $35,000 per person and for those aged 65 and older, the exclusion is $65,000 per person. Georgia is often seen as one of the tax-friendliest states for seniors.