HB771: HB771 Cherokee County; school district ad valorem tax; extend homestead exemption

Cherokee County has long offered a homestead exemption that wipes out school district property taxes for homeowners who are 62 or older or disabled, provided they or their spouse held a homestead in the district for at least five years. This bill changes that rule for surviving spouses. Under the bill, a surviving spouse of someone who already qualified for the exemption would automatically get the same full exemption on their own homestead, without having to meet the five-year residency requirement themselves, as long as they are a senior citizen or disabled. The change must first be approved by two-thirds of the House and Senate, and then by voters in the Cherokee County school district in a referendum held no later than the November 2026 general election. If voters approve, the change takes effect January 1 following the election. If not approved, or if no election is held, the whole Act is automatically repealed on July 1, 2027.

• Removes the five-year residency requirement for a surviving spouse to receive the Cherokee County school district homestead tax exemption.
• Keeps the existing grandfather clause for residents who already held the exemption before the law's prior effective date.
• Requires a local referendum in the Cherokee County school district before the change can take effect.
• Sets an automatic repeal of the entire Act on July 1, 2027 if voters reject it or no election is held.
• Requires a two-thirds vote in both the House and Senate before the measure can become law, per the state constitution.

Senior citizens and disabled residents of the Cherokee County school district who qualify for the school tax homestead exemption, and specifically the surviving spouses of those who already held it. Cherokee County's election superintendent and taxpayers who fund the county's education budget are also affected.

If approved by voters, some surviving spouses in Cherokee County would keep a full exemption from school district property taxes immediately after their spouse's death, instead of needing five years of residency first, potentially saving them money on their tax bills.

• Section 1 revises subsection (a) of Section 1A to add paragraph (3), granting the exemption to surviving spouses of qualified residents without the five-year requirement, as long as they remain a senior citizen or disabled.
• Section 2 requires the Act to receive a two-thirds majority vote in both legislative chambers, as mandated by the Georgia Constitution for local tax exemption changes.
• Section 3 requires Cherokee County's election superintendent to hold a referendum no later than November 2026, with the exemption change taking effect January 1 after voter approval.
• Section 3 also provides that if voters reject the measure or no election occurs, the Act is automatically repealed on July 1, 2027.
• Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 324
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Brad Thomas (R, HD-021)Primary sponsor
• Jordan Ridley (R, HD-022)
• Mitchell Scoggins (R, HD-014)
• Jan Jones (R, HD-047)
• Rick Jasperse (R, HD-011)
• John Carson (R, HD-046)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 absent)

   Local Calendar : House Vote #302

2. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #313

• property taxes
• homestead exemption
• Cherokee County
• school district taxes
• local referendum