HB807: HB807 Woodstock, City of; ad valorem tax; extend homestead exemption to surviving spouses

Woodstock currently gives residents 62 or older a full exemption from city ad valorem (property) taxes on their homestead, but only after they or their spouse held a homestead exemption in the city for at least five years. This bill amends that 2001 law, as previously updated in 2024, to add a new category of eligible homeowners: surviving spouses of people who already qualified for the exemption. Under the change, a surviving spouse would get the same full exemption without having to meet the five-year residency requirement themselves, as long as they are a senior citizen. Because this affects property taxation, the bill needs a two-thirds vote in both the House and Senate, and it must also be approved by Woodstock voters 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 If voters approve, the change takes effect January 1 following the election; if not, the bill is automatically repealed on July 1, 2027.

• Adds surviving spouses of qualified senior citizen homeowners as a new group eligible for Woodstock's full homestead property tax exemption.
• Waives the five-year residency requirement specifically for those surviving spouses, as long as they remain senior citizens.
• Requires a two-thirds majority vote in both chambers of the General Assembly to comply with the Georgia Constitution's tax provisions.
• Requires a Woodstock voter referendum, held by November 2026, before the change can take effect.
• Sets an automatic repeal date of July 1, 2027 if voters reject the measure or no election is held as required.

Senior citizen homeowners in the City of Woodstock who already qualify for the homestead tax exemption, their surviving spouses who would become newly eligible, Woodstock voters who must approve the change in a referendum, and the city's municipal election superintendent, who must administer that vote.

If approved by voters, surviving spouses of qualifying Woodstock seniors would keep the full exemption from city property taxes on their home even if they personally have not met the five-year residency rule, potentially lowering their tax bills after a spouse's death.

• Section 1 revises subsection (b) of the 2001 Woodstock homestead exemption law to add paragraph (3), granting the exemption to surviving spouses of previously qualified residents without the five-year requirement.
• Section 2 requires the Act to receive a two-thirds vote in both the House and Senate under the Georgia Constitution's tax provisions before it can become law.
• Section 3 requires a Woodstock referendum no later than November 2026, with the exemption taking effect January 1 after voter approval, and automatic repeal by July 1, 2027 if rejected or not held.
• Section 3 also makes the referendum requirement mandatory and allows any Woodstock elector to seek a court order (writ of mandamus) if the election superintendent fails to hold the vote.
• Section 4 makes the rest of the Act effective upon the Governor's approval or upon becoming law without signature.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 331
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-28House Passed/Adopted (House)

• Brad Thomas (R, HD-021)Primary sponsor
• Don Parsons (R, HD-044)
• John Carson (R, HD-046)
• Charlice Byrd (R, HD-020)
• Jordan Ridley (R, HD-022)
• Mitchell Scoggins (R, HD-014)

1. PassedHouse voteMarch 28, 2025

   160 yea, 0 nay (8 not voting, 12 absent)

   Local Calendar : House Vote #332

2. PassedSenate voteApril 2, 2025

   51 yea, 0 nay (2 not voting, 3 absent)

   Local Consent Calendar: Senate Vote #381

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