Bill > HB30

This bill provides a homestead tax exemption specifically for senior citizens in the Catoosa County school district. The exemption will allow residents who are 67 years of age or older to receive a $100,000 reduction in the assessed value of their homestead when calculating school district ad valorem (property) taxes for educational purposes, starting January 1, 2027. To qualify, residents must file an initial application with the Catoosa County tax commissioner, providing proof of age and other required information, after which the exemption will be automatically renewed each year as long as the homeowner continues to occupy the property. Before the exemption can take effect, the bill requires a mandatory referendum during the 2026 general primary election, where voters in the Catoosa County school district will vote to approve or reject the tax exemption. The bill specifies that this exemption will not affect other types of property taxes, such as state, county, municipal, or independent school district taxes, and is not cumulative with other existing homestead exemptions. For the bill to become law, it must receive a two-thirds majority vote in both the Georgia Senate and House of Representatives.

Government Affairs

https://www.legis.ga.gov/legislation/69310