HB697: HB697 Chickamauga, City of; ad valorem tax; educational purposes; provide homestead exemption

This bill creates a homestead exemption from City of Chickamauga independent school district property taxes for educational purposes. Homeowners who are at least 70 but under 75 would get $50,000 knocked off the taxable value of their home for school tax purposes. Homeowners 75 or older would get an exemption on the full assessed value of their home, meaning they would owe no school property tax on that home. Surviving spouses can keep the exemption if they are old enough and still live in the home. Because this changes local tax law, the Georgia Constitution requires a two-thirds vote in the General Assembly, which this bill states it has, and voters in the district must approve it in a November 2025 referendum. If approved, the exemption applies starting with the 2026 tax year. If rejected or if the election is not held, the bill repeals itself automatically about a year after the election date.

• Creates a $50,000 homestead exemption from City of Chickamauga school district property taxes for residents aged 70 to 74.
• Creates a full exemption (100% of assessed home value) from City of Chickamauga school district property taxes for residents 75 and older.
• Allows an unremarried surviving spouse to keep the exemption if they meet a lower age requirement and still live in the home.
• Requires a local referendum in November 2025 for district voters to approve or reject the exemption before it can take effect.
• Automatically repeals the entire Act if voters reject it or if the election is not held as required.
• Sets the exemption to apply starting with the 2026 tax year if approved.

Homeowners aged 70 and older who live in the City of Chickamauga independent school district, their surviving spouses, the Chickamauga municipal election superintendent who must run the referendum, and the school district, which would collect less property tax revenue from qualifying homeowners.

Older homeowners in the district could see a significant cut, or complete elimination, of the school portion of their property tax bill, easing costs for people on fixed incomes. The change only happens if district voters approve it at the polls, and it affects only school taxes, not county, city, or state taxes.

• Section 1 defines 'homestead' and 'ad valorem taxes for educational purposes' and sets the $50,000 exemption for ages 70-74 and full exemption for ages 75 and up.
• Section 1(c) and (d) require an application filed with the City of Chickamauga's governing authority, with automatic renewal once approved.
• Section 1(e) clarifies the exemption applies only to city independent school district taxes, not state, county, municipal, or county school taxes.
• Section 1(f) sets the exemption's start date as tax years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both legislative chambers under the Georgia Constitution's tax provisions.
• Section 3 requires a November 2025 referendum in the district, with automatic repeal 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the effective date as approval by the Governor, except for the referendum provisions in Section 3.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 210
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-25Senate Passed/Adopted (Senate)
6. 2025-03-25Senate Committee Favorably Reported (Senate)
7. 2025-03-11Senate Read and Referred (Senate)
8. 2025-03-10House Passed/Adopted (House)

• Steve Tarvin (R, HD-002)Primary sponsor
• Mike Cameron (R, HD-001)

1. PassedHouse voteMarch 10, 2025

   165 yea, 0 nay (8 not voting, 7 absent)

   Local Calendar : House Vote #270

2. PassedSenate voteMarch 25, 2025

   52 yea, 0 nay (4 not voting, 0 absent)

   Local Consent Calendar: Senate Vote #277

• property taxes
• homestead exemption
• Chickamauga
• school funding
• senior citizens