Bill > HB835

This bill increases the homestead tax exemption for residents who are 70 years of age or older in the City of Dalton independent school district from $150,000 to $325,000, which means these senior homeowners will now be exempt from paying school district property taxes on the first $325,000 of their home's assessed value. The bill requires approval through a mandatory referendum election to be held on the Tuesday following the first Monday in November 2025, where voters in the Dalton independent school district will specifically vote to approve or reject this tax exemption increase. If more than half of the votes cast are in favor, the new exemption will take effect on January 1, 2026. The bill also includes provisions ensuring that if the election is not properly conducted, the proposed tax exemption will not become effective, and includes a mandatory compliance clause that allows any local elector to seek a court-ordered mandate to compel the election superintendent to hold the required election if they fail to do so. The bill must also receive a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law, demonstrating an additional layer of legislative scrutiny for this local tax exemption proposal.

Government Affairs

https://www.legis.ga.gov/legislation/71636