HB860: HB860 Gordon County; school district ad valorem tax; increase homestead exemption for certain residents

Gordon County already gives homeowners aged 65 and older a break on the property taxes (ad valorem taxes) that fund the local school district, based on a 2006 law. This bill increases those breaks. Homeowners aged 65 to 69 would see their exemption rise from $40,000 to $50,000 of their home's assessed value. A new middle tier for homeowners aged 70 to 74 would get a $115,000 exemption, up from the current $100,000 threshold that previously applied to everyone 70 and older. And for the first time, residents 75 and older would get their own exemption, set at $125,000. Because this changes a local tax exemption, the Georgia Constitution requires the bill to pass by a two-thirds vote in both the House and Senate, which it did, and then go before Gordon County school district voters in a referendum on November 4, 2025. If voters approve it, the new exemption amounts take effect January 1, 2026. If voters reject it or no election is held, the bill is automatically repealed 365 days after the election date.

• Raises the property tax exemption for Gordon County school district homeowners aged 65 to 69 from $40,000 to $50,000 of assessed home value.
• Creates a distinct exemption tier for homeowners aged 70 to 74, set at $115,000 of assessed value, replacing the old $100,000 exemption for everyone 70 and older.
• Adds a brand new exemption of $125,000 of assessed value for homeowners aged 75 and older.
• Requires the change to be approved by Gordon County school district voters in a referendum before it can take effect.
• Automatically repeals the entire Act if voters reject it or if the required election is not held as scheduled.

Homeowners aged 65 and older who live within the Gordon County school district, especially those turning 70 or 75, since their exemption amount depends on which age bracket they fall into. Gordon County election officials and the school district's tax base are also affected.

If approved, older homeowners in Gordon County would owe less in school property taxes, with the biggest relief going to those 75 and older who currently get no special exemption at that age. The change depends entirely on a local voter referendum in November 2025.

• Section 1 rewrites subsection (b) of the 2006 Gordon County school tax exemption law, setting new dollar amounts for three age brackets: 65-69, 70-74, and 75 and older.
• Section 2 requires the Act to pass by a two-thirds majority in both legislative chambers to comply with the Georgia Constitution's rules on local tax laws.
• Section 3 directs the Gordon County election superintendent to hold a referendum on November 4, 2025, and specifies the exact ballot language voters will see.
• Section 3 also states that if voters approve, the new exemptions take effect January 1, 2026; if rejected or the election isn't held, the Act is automatically repealed 365 days after the election date.
• Section 3 allows any elector of the district 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 general effective date as the date the Governor signs the bill or it otherwise becomes law, apart from the referendum-tied provisions.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 351
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-09House Sent to Governor (House)
5. 2025-04-04Senate Passed/Adopted (Senate)
6. 2025-04-04Senate 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 4, 2025

   51 yea, 1 nay (3 not voting, 1 absent)

   Local Consent Calendar: Senate Vote #446

• property taxes
• homestead exemption
• Gordon County
• school district funding
• senior citizens