HB846: HB846 Cherokee County; ad valorem tax; provide homestead exemption

Cherokee County residents currently pay county property taxes without this particular homestead break. House Bill 846 would create a new homestead exemption from Cherokee County's property taxes for county purposes, with the exempted amount tied to money raised by a separate local sales tax called the homestead option sales and use tax. Homeowners would have to apply with the Cherokee County tax commissioner, and once approved the exemption would renew automatically each year as long as they keep living in the home. The exemption would not affect state taxes, school taxes, or city taxes, only county property taxes. It would only take effect if Cherokee County voters approve the sales tax referendum in a special election set for November 2025, and only if the General Assembly separately enacted a related statewide sales tax law in its 2025 session. If either condition fails, the bill would automatically repeal itself.

• Creates a new homestead exemption from Cherokee County ad valorem (property) taxes for county government purposes, sized according to sales tax revenue collected under a related law.
• Requires homeowners to apply with the Cherokee County tax commissioner to receive the exemption, after which it renews automatically each year without reapplying.
• Limits the exemption so it only reduces county government property taxes, not state, school, or city taxes.
• Requires a countywide referendum in November 2025 so voters can approve or reject both the exemption and the underlying sales tax.
• Automatically repeals the entire Act if voters reject the measure, if the election is not held properly, or if a related statewide sales tax law is not passed by the General Assembly in 2025.

Homeowners in Cherokee County who claim a homestead, the Cherokee County tax commissioner's office, which must process applications, and the Cherokee County election superintendent, who must run the November 2025 special election on the measure.

If ultimately enacted, eligible Cherokee County homeowners would see a lower county property tax bill, offset by revenue from a local sales tax paid by anyone shopping in the county. Because the Governor vetoed the bill, none of these changes will take effect unless the veto is addressed in a future session.

• Section 1 creates the homestead exemption, ties its size to revenue from the county's alternative homestead option sales and use tax (O.C.G.A. Title 48, Chapter 8, Article 2A, Part 4), and requires an application filed with the tax commissioner.
• Section 1(e) makes clear the exemption applies only to county property taxes, not state, school, or municipal taxes, and stacks on top of any other existing homestead exemption.
• Section 1(f) makes the exemption effective only if voters approve the related sales tax at a special election.
• Section 2 requires a two-thirds vote in both the House and Senate for the Act to become law, citing the Georgia Constitution (Article VII, Section II).
• Section 3 sets a special election for the Tuesday after the first Monday in November 2025 and spells out the exact ballot question voters will see.
• Section 3 provides that the Act automatically repeals 365 days after the election if voters reject it or the sales tax condition is not met.
• Section 4 makes the Act's effectiveness contingent on the General Assembly separately passing a statewide alternative homestead option sales tax law in 2025, with automatic repeal by July 1, 2025 if that law is not enacted.

1. 2025-05-14Veto V5
2. 2025-05-14House Date Vetoed by Governor (House)
3. 2025-04-09House Sent to Governor (House)
4. 2025-04-02Senate Passed/Adopted (Senate)
5. 2025-04-02Senate Committee Favorably Reported (Senate)
6. 2025-03-31Senate Read and Referred (Senate)
7. 2025-03-31House Passed/Adopted (House)
8. 2025-03-31House Third Readers (House)

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

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

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

   Local Consent Calendar: Senate Vote #381

• property taxes
• homestead exemption
• Cherokee County
• local sales tax
• county referendum