Bill
Bill > HB859
GA HB859
Cartersville, City of; independent school district ad valorem tax; provide homestead exemption
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 to provide a homestead exemption from certain City of Cartersville ad valorem taxes for educational purposes in the amount of $28,000.00 of the assessed value of the homestead for each resident of the city who is 65 years of age or older or totally disabled, approved March 29, 1995 (Ga. L. 1995, p. 3950), as amended, so as to provide a homestead exemption from City of Cartersville independent school district ad valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value of the homestead for residents who are between 65 and 69 years of age or totally disabled; to provide a homestead exemption from City of Cartersville independent school district ad valorem taxes for educational purposes in the amount of $80,000.00 of the assessed value of the homestead for residents who are between 70 and 74 years old; to provide a homestead exemption from City of Cartersville independent school district ad valorem taxes for educational purposes in the amount of $100,000.00 of the assessed value of the homestead for residents who are between 75 and 79 years old; to provide a homestead exemption from City of Cartersville independent school district ad valorem taxes for educational purposes in the amount of $200,000.00 for residents who are 80 years old or over; to provide that such exemptions shall only apply to taxable years 2028 through 2032; to provide a sunset date; 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 LC 61 0236/AP regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
AI Summary
This bill provides an enhanced homestead tax exemption for residents of Cartersville, Georgia, specifically for the city's independent school district ad valorem (property) taxes. The bill creates a graduated exemption based on age, offering increasing tax relief for homeowners as they get older: residents between 65-69 years old or totally disabled would receive a $60,000 exemption, those 70-74 would get an $80,000 exemption, residents 75-79 would receive a $100,000 exemption, and those 80 and older would get a substantial $200,000 exemption. These exemptions would only apply to taxable years 2028 through 2032 and require approval through a mandatory referendum election to be held in November 2026. If approved by more than half the voters, the exemptions will take effect on January 1, 2028. The bill includes provisions to ensure the election is conducted properly, with potential judicial remedies if the election superintendent fails to comply with the requirements. The exemptions are designed to provide significant property tax relief for older and disabled homeowners in the Cartersville school district.
Committee Categories
Government Affairs
Sponsors (2)
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/71661 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/238871 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/237274 |
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