Bill
Bill > HB844
GA HB844
Whitfield County; School District ad valorem tax; revise homestead exemption amount
summary
Introduced
03/25/2025
03/25/2025
In Committee
04/02/2025
04/02/2025
Crossed Over
03/31/2025
03/31/2025
Passed
04/08/2025
04/08/2025
Dead
Signed/Enacted/Adopted
05/14/2025
05/14/2025
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend an Act providing a homestead exemption from Whitfield County School District ad valorem taxes for educational purposes in the amount of $150,000.00 of the assessed value of the homestead for certain residents of that school district who are 70 years of age or over, approved June 3, 2003 (Ga. L. 2003, p. 4538), as amended, particularly by an Act approved May 3, 2023 (Ga. L. 2023, p. 4354), so as to revise the exemption amount; to specify the terms and conditions of the exemption; to provide for applicability; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to repeal conflicting laws; and for other purposes.
AI Summary
This bill proposes to increase the homestead tax exemption for senior citizens (those 70 years of age or older) in the Whitfield County School District from $250,000 to $325,000 of the appraised value of their homestead, effective January 1, 2026. The bill requires a referendum to be held on the Tuesday following the first Monday in November 2025, where voters in the Whitfield County School District will decide whether to approve the new exemption amount. If more than half of the votes cast are in favor, the new exemption will take effect on January 1, 2026; if not, the bill will be automatically repealed. The bill also includes provisions requiring a two-thirds majority vote in both the Georgia Senate and House of Representatives to pass, and stipulates that if the election superintendent fails to properly conduct the referendum, any district elector can seek a court-mandated election. The purpose of this bill is to provide additional property tax relief for elderly homeowners in the Whitfield County School District by increasing the amount of their home's value that is exempt from school district ad valorem (property) taxes.
Committee Categories
Government Affairs
Sponsors (3)
Last Action
Effective Date 2025-05-14 (on 05/14/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/71646 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/238862 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/237215 |
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