Bill > HB843

This bill increases the homestead tax exemption for senior citizens (age 70 and older) in the City of Dalton, Georgia, raising the exemption from $150,000 to $325,000 of assessed home value. The bill requires approval through a voter referendum, which must be held no later than the November 2026 general election, where residents will vote on whether to approve the increased tax exemption. If more than half of the voters approve the measure, the new $325,000 homestead exemption will take effect on January 1, 2027. The bill also includes provisions ensuring the election is properly conducted, with the municipal election superintendent mandated to organize the referendum and certify the results. If the election superintendent fails to comply, any Dalton elector can seek a court-mandated remedy to ensure the election takes place. The bill must also receive a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law, which is a constitutional requirement for local tax-related legislation.

Government Affairs

https://www.legis.ga.gov/legislation/71645