HB842: HB842 Whitfield County; ad valorem tax; revise homestead exemption amount

Whitfield County currently offers a homestead exemption on county property taxes for residents 70 or older, covering $250,000 of a home's appraised value under a 2023 law. This bill would raise that exemption to $325,000 of appraised value. The change would only take effect if Whitfield County voters approve it in a referendum on the November 2025 general election ballot, and if the Georgia General Assembly itself approved the bill by a two-thirds vote in both chambers, as required for local constitutional amendments. If voters say yes, the higher exemption would apply starting with the 2026 tax year. If voters reject it or no election is held as required, the bill would automatically be repealed one year after the scheduled election date.

• Raises the Whitfield County homestead property tax exemption for residents 70 and older from $250,000 to $325,000 of a home's appraised value.
• Requires the exemption increase to apply to all taxable years beginning on or after January 1, 2026.
• Requires the bill to pass with a two thirds majority vote in both the Georgia House and Senate to satisfy state constitutional rules for local tax laws.
• Requires a countywide referendum in Whitfield County on the November 2025 ballot before the change can take effect.
• Automatically repeals the bill 365 days after the election if voters reject it or if the election is not held as required.
• Allows any Whitfield County voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if it is not conducted as required.

Whitfield County homeowners age 70 or older who claim the homestead exemption, the Whitfield County tax digest and county government revenue, the county election superintendent who must run the referendum, and Whitfield County voters who will decide the outcome.

If approved by voters, eligible senior homeowners in Whitfield County would shield an additional $75,000 of their home's value from county property taxes starting in 2026, lowering their tax bills, while the county would collect less property tax revenue from that group of homeowners.

• Section 1 amends the 2023 Whitfield County homestead exemption law, raising the exempted appraised value from $250,000 to $325,000 for residents 70 and older.
• Section 1 also sets the exemption's applicability to taxable years beginning on or after January 1, 2026.
• Section 2 requires a two thirds majority vote in both legislative chambers for the Act to become law, per the Georgia Constitution's rules on local tax legislation.
• Section 3 requires a Whitfield County referendum on the November 2025 general election ballot and specifies the exact ballot question wording.
• Section 3 provides that if voters do not approve the measure or the election is not held, the Act is automatically repealed 365 days after the election date.
• Section 3 allows a court to compel the election superintendent to hold the required election via mandamus if they fail to do so.
• Section 4 sets the general effective date as upon the Governor's approval or the Act becoming law without approval, except for the election provisions in Section 3.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 343
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
• senior citizens
• local referendum