HB843: HB843 Dalton, City of; ad valorem tax for municipal purposes; increase homestead exemption

Since 2004, Dalton residents age 70 and older have received a break on their property taxes (a homestead exemption) worth $150,000 of their home's assessed value for city taxes. This bill would raise that exemption to $325,000, meaning eligible seniors would pay city property taxes on a smaller portion of their home's value. Because the change affects local tax law, the Georgia Constitution requires a two-thirds vote in both the House and Senate, which this bill states it must receive to become law. The bill also requires Dalton's election superintendent to hold a local referendum, no later than the November 2026 general election, letting Dalton voters approve or reject the increase. If voters approve it, the higher exemption takes effect January 1, 2027. If voters reject it or the election is not held, the bill is automatically repealed one year after the election date.

• Increases the City of Dalton's homestead tax exemption for residents age 70 and older from $150,000 to $325,000 of a home's assessed value.
• Requires the change to pass by a two-thirds majority in both the Georgia House and Senate to satisfy state constitutional rules on local tax laws.
• Requires Dalton's municipal election superintendent to hold a local referendum on the increase no later than November 2026.
• Sets the new exemption to take effect January 1, 2027 only if voters approve it in the referendum.
• Automatically repeals the entire Act 365 days after the election if voters reject it or if no election is held.
• Allows any Dalton voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election if they fail to do so.

Dalton residents age 70 and older who own their homes benefit from the larger tax break. The city government and its election superintendent must administer and pay for the referendum, and Whitfield County's official legal newspaper must publish notice of the election.

If approved by voters, eligible Dalton seniors would owe city property taxes on significantly less of their home's assessed value, lowering their municipal tax bills starting in 2027. If the referendum fails, city tax rules for these homeowners stay unchanged.

• Section 1 rewrites subsection (b) of the 2004 Dalton homestead exemption law to raise the exemption from $150,000 to $325,000 of assessed value for residents 70 and older.
• Section 2 states the Act cannot become law without a two-thirds majority vote in both chambers of the General Assembly, as required for local constitutional amendments.
• Section 3 requires a local referendum by November 2026, specifies the ballot language, sets a January 1, 2027 effective date if approved, and provides for automatic repeal and court enforcement if the election is mishandled.
• Section 4 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except for the referendum-related provisions in Section 3.
• Section 5 repeals any conflicting laws.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 344
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
• City of Dalton
• local referendum