HB861: HB861 Calhoun, City of; school district ad valorem tax; increase homestead exemption for certain residents

Since 2006, Calhoun homeowners aged 65 to 69 have received a $40,000 exemption from City of Calhoun independent school district property taxes, and those 70 and older received $100,000. This bill increases those exemptions and adds a new age tier. Homeowners 65 to 69 would get a $50,000 exemption, those 70 to 74 would get $115,000, and a new category for homeowners 75 and older would get $125,000, all applied to the assessed value of their primary home. Because this changes a local tax exemption, Georgia's constitution requires the change to pass by a two-thirds vote in both the House and Senate, which it did, and then go before Calhoun's voters. An election is scheduled for November 2025. If a majority approves, the new exemptions take effect January 1, 2026. If voters reject it or the election isn't held, the whole bill automatically repeals about a year after the election date.

• Raises the property tax exemption for Calhoun independent school district residents aged 65 to 69 from $40,000 to $50,000 of assessed home value.
• Raises the exemption for residents aged 70 to 74 from $100,000 to $115,000 of assessed home value.
• Creates a brand new exemption tier of $125,000 for residents aged 75 and older, who previously fell under the same $100,000 tier as 70-year-olds.
• Requires a local referendum in the City of Calhoun in November 2025 before the new exemptions can take effect.
• Automatically repeals the entire Act if voters reject it or if the election is not properly held, exactly 365 days after the election date.

Homeowners aged 65 and older who live in the City of Calhoun independent school district and claim a homestead exemption, plus the school district itself, which will collect less property tax revenue from these residents, and Gordon County's election superintendent, who must run the referendum.

If voters approve it, older homeowners in Calhoun would shield a larger share of their home's value from school property taxes, lowering their tax bills, with the biggest new break going to residents 75 and older who gain their own exemption category for the first time.

• Section 1 rewrites subsection (b) of the 2006 Act, setting the $50,000 exemption for ages 65-69, $115,000 for ages 70-74, and a new $125,000 exemption for ages 75 and older.
• Section 2 requires a two-thirds majority vote in both legislative chambers, per Georgia's constitution, before the Act can become law.
• Section 3 mandates a referendum on the Tuesday after the first Monday in November 2025, specifies the ballot language, and sets a January 1, 2026 effective date if approved.
• Section 3 also provides that if voters reject the measure or the election isn't properly conducted, the entire Act is automatically repealed 365 days after the election.
• Section 3 allows any elector to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.
• Section 4 sets the Act's own approval as effective upon the Governor's signature or becoming law without it, aside from the referendum provisions.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 352
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)

• Matt Barton (R, HD-005)Primary sponsor
• Jason Ridley (R, HD-006)

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
• Calhoun schools
• senior citizens
• local referendum