HB835: HB835 Dalton, City of; school district ad valorem tax; increase homestead exemption

Since 2004, Dalton residents 70 and older have received a homestead exemption of $150,000 of assessed home value on City of Dalton independent school district property taxes used for education. This bill would raise that exemption to $325,000, meaning eligible homeowners would pay school taxes on a much smaller portion of their home's value. The change cannot take effect on its own. Because it affects a local tax exemption, the bill required a two thirds vote in both the House and Senate, and it must also be approved by voters in the City of Dalton independent school district in a referendum on the Tuesday following the first Monday in November 2025. If voters approve, the new exemption amount takes effect January 1, 2026. If voters reject it or no election is held, the increase does not happen and the whole Act automatically repeals a year after the scheduled election date.

• Raises the City of Dalton independent school district homestead tax exemption for residents 70 and older from $150,000 to $325,000 of assessed home value.
• Requires a local referendum in the Dalton school district in November 2025 before the increase can take effect.
• Sets an effective date of January 1, 2026 for the higher exemption if voters approve it in the referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject the increase or no election is held.
• Allows any elector in the district to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners age 70 or older who live within the City of Dalton independent school district and pay school property taxes there. It also involves the Whitfield County election superintendent, who must organize the referendum, and voters in that school district who will decide the outcome.

If approved by voters, eligible Dalton homeowners 70 and older would owe school property taxes on a much smaller share of their home's value, lowering their tax bills. The change depends entirely on the outcome of the November 2025 referendum and would not happen automatically.

• Section 1 revises the 2004 Act to raise the exemption amount in subsection (b) from $150,000.00 to $325,000.00 of assessed home value for residents 70 or older.
• Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate under Georgia's constitutional rules for local tax legislation.
• Section 3 directs the Whitfield County election superintendent to hold a referendum on the Tuesday following the first Monday in November 2025, sets the ballot question wording, and makes the exemption effective January 1, 2026 only if a majority vote yes.
• Section 3 also provides that if voters reject the measure or no election occurs, the Act is automatically repealed 365 days after the scheduled election date, and allows electors to seek a court order compelling the election superintendent to act.
• Section 4 sets the general effective date as the date the Governor signs the bill or it otherwise becomes law, except where Section 3 controls.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 340
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-08House 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. 2025-03-31House Passed/Adopted (House)

• Kasey Carpenter (R, HD-004)Primary sponsor
• Jason Ridley (R, HD-006)
• Steve Tarvin (R, HD-002)

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 absent)

   Local Calendar Without Hbs 851 & 852: House Vote #342

2. PassedSenate voteApril 2, 2025

   55 yea, 1 nay

   Supplemental Local Consent Calendar: Senate Vote #400

• property taxes
• homestead exemption
• senior citizens
• Dalton schools
• local referendum