Bill > HB771

This bill modifies the homestead tax exemption for senior citizens and disabled residents in the Cherokee County School District by expanding eligibility and removing certain residency requirements. Specifically, the bill allows surviving spouses of previously qualified residents to receive the full property tax exemption for educational purposes, regardless of the traditional five-year residency requirement. The exemption applies to homeowners who are 62 years or older or disabled, with an annual income not exceeding $16,000. Before becoming law, the bill must receive a two-thirds majority vote in both the Georgia Senate and House of Representatives, and must also be approved by voters in a referendum election to be held no later than November 2026. If approved by voters, the new provisions will take effect on the first day of January following the election. If the referendum fails or is not conducted properly, the bill will be automatically repealed on July 1, 2027. The bill also includes provisions to ensure the election is conducted, including allowing electors to seek a mandamus to compel the election superintendent to perform their duties if necessary.

Government Affairs

https://www.legis.ga.gov/legislation/71351