Bill > HB870

This bill provides a specific homestead tax exemption for Clayton County residents who are disabled veterans, senior citizens, unremarried surviving spouses of peace officers or firefighters killed in the line of duty, or 100 percent disabled. The exemption allows qualifying homeowners to reduce their county property tax assessment by the difference between the current year's assessed home value and a fixed base year value, with adjustments for inflation and substantial property changes. To qualify, applicants must file an initial application with the Clayton County tax commissioner, and for 100 percent disabled individuals, they must provide medical certification of their permanent disability. The exemption will automatically renew each year as long as the homeowner continues to occupy the property, and it does not apply to state, school district, or municipal property taxes. The bill requires a referendum in Clayton County during the November 2025 election, where voters will decide whether to approve the tax exemption, which would be effective from January 1, 2026, to December 31, 2030, if passed. The bill must also receive a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law.

Government Affairs

https://www.legis.ga.gov/legislation/71794