HB844: HB844 Whitfield County; School District ad valorem tax; revise homestead exemption amount

Whitfield County School District already gives homeowners age 70 and older an exemption that shields part of their home's value from the district's property taxes for education. This bill would increase that exemption amount to $325,000 of the appraised value of the homestead, up from the current $250,000 level, starting with taxable years beginning on or after January 1, 2026. Because this changes a local tax exemption tied to the Georgia Constitution, the bill needs a two-thirds vote in both the House and Senate, which it has already received according to the bill's status. It also requires voter approval: Whitfield County must hold a referendum on the Tuesday after the first Monday in November 2025. If voters approve, the higher exemption takes effect January 1, 2026. If not, or if the election is not held as required, the bill's substantive changes never take effect and the whole Act repeals itself 365 days after the election date.

• Raises the Whitfield County School District homestead tax exemption for senior residents (age 70 and older) from $250,000 to $325,000 of the home's appraised value.
• Applies the new exemption amount to taxable years beginning on or after January 1, 2026, if approved.
• Requires a countywide referendum in November 2025 so voters can approve or reject the higher exemption before it can take effect.
• Automatically repeals the entire Act 365 days after the election if voters reject it or the election is not properly held.
• Requires the election superintendent to conduct the vote and allows any resident to seek a court order (a writ of mandamus) forcing compliance if the superintendent fails to hold it.

Homeowners age 70 or older living within the Whitfield County School District, who would see a larger exemption shielding home value from school property taxes; the Whitfield County election superintendent, who must run the referendum; and the school district's tax base, which is affected by the exemption size.

If voters approve, eligible senior homeowners in Whitfield County would pay school property taxes on a smaller share of their home's value, lowering their tax bills. If the referendum fails or isn't held properly, the exemption stays at its current $250,000 level and this Act disappears entirely.

• Section 1 revises subsection (a) of Section 2 of the original 2003 Act, raising the exemption from $250,000 to $325,000 of appraised home value for residents 70 and older, effective for tax years starting January 1, 2026.
• Section 2 updates Section 6 of the original Act to match the new effective date of January 1, 2026.
• Section 3 requires a two-thirds majority vote in both chambers of the General Assembly, as mandated by the Georgia Constitution for this type of local tax law.
• Section 4 requires a countywide referendum in November 2025, spells out the ballot language, and provides for automatic repeal 365 days after the election if voters reject it or the election isn't held.
• Section 5 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except for the referendum provisions in Section 4.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 345
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
• Whitfield County
• school district funding
• senior citizens