HB787: HB787 Chickamauga, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill creates a new homestead exemption from City of Chickamauga property taxes (ad valorem taxes) for municipal purposes only, meaning it would not reduce state, county, or school district property taxes. To qualify, a homeowner must be at least 70 years old and have lived in the city for at least five years. The exemption covers $50,000 of the home's assessed value, with anything above that amount still taxed. A surviving spouse who is 67 or older and continues living in the home can keep receiving the exemption. Homeowners must apply once with the city to claim the exemption, after which it renews automatically as long as they still live there and remain eligible. Because the bill changes a local tax rule, Georgia's constitution requires it to pass by a two-thirds vote in both legislative chambers and then be approved by Chickamauga voters in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected or if no election is held, the bill automatically repeals itself.

• Creates a $50,000 homestead exemption from City of Chickamauga property taxes for municipal purposes for residents 70 or older who have lived in the city at least five years.
• Allows an unremarried surviving spouse age 67 or older who still lives in the home to keep receiving the exemption.
• Requires a one-time application with the city, after which the exemption renews automatically each year unless the homeowner becomes ineligible.
• Limits the exemption to city taxes only, excluding state, county, and school district property taxes, and makes it replace rather than stack with other city homestead exemptions.
• Requires city voters to approve the measure in a November 2025 referendum before it can take effect, and sets automatic repeal if voters reject it or no election occurs.

Senior homeowners age 70 and older who have lived in the City of Chickamauga for at least five years, their surviving spouses age 67 and older, and the City of Chickamauga's government, which must administer applications and pay for the referendum.

Eligible senior homeowners in Chickamauga would see a real reduction in their city property tax bill starting in 2026, lowering the taxable value of their home by $50,000. The change depends entirely on voters approving it in a November 2025 election.

• Section 1 defines 'senior citizen' as a Chickamauga resident age 70 or older with at least five years of residency, and sets the exemption at $50,000 of assessed home value.
• Section 1(e) clarifies the exemption applies only to city taxes for municipal purposes, not state, county, or school taxes, and replaces any other city homestead exemption rather than adding to it.
• Section 1(f) makes the exemption apply to taxable years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a citywide referendum on the Tuesday after the first Monday in November 2025, with the exemption taking effect only if a majority of voters approve it.
• Section 3 provides that if voters reject the measure or the election is not held, the entire Act is automatically repealed 365 days after the election date.

1. 2025-05-13Effective Date 2025-05-13
2. 2025-05-13Act 228
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-31Senate Passed/Adopted (Senate)
6. 2025-03-31Senate Committee Favorably Reported (Senate)
7. 2025-03-28Senate Read and Referred (Senate)
8. 2025-03-27House Passed/Adopted (House)

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

1. PassedHouse voteMarch 27, 2025

   164 yea, 0 nay (12 not voting, 4 absent)

   Local Calendar : House Vote #317

2. PassedSenate voteMarch 31, 2025

   49 yea, 0 nay (5 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #339

• property taxes
• homestead exemption
• Chickamauga
• senior citizens
• local referendum