Bill > HB823

This bill modifies the homestead tax exemption for senior citizens in Dawson County, Georgia by revising the definition of "senior citizen" to include residents who have maintained a primary residency within the county for at least 30 years, even if they do not own the homestead. The bill clarifies that this homestead exemption will be in lieu of, not in addition to, other existing homestead exemptions for county ad valorem (property) taxes. The bill requires a referendum, where Dawson County voters will vote to approve or reject these changes, with the election to be held no later than November 2025. If more than half of the votes cast are in favor, the changes will take effect on January 1, 2026. If the referendum fails or is not conducted properly, the bill's provisions will be automatically repealed. The bill also requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law, in accordance with the state constitution. The changes do not affect state, school district, or municipal property taxes, and the bill includes provisions to ensure the election is conducted properly, including the possibility of legal action if the election superintendent fails to comply with the requirements.

Government Affairs

https://www.legis.ga.gov/legislation/71606