HB859: HB859 Cartersville, City of; independent school district ad valorem tax; provide homestead exemption

Since 1995, Cartersville residents age 65 or older, or who are totally disabled, have gotten a $28,000 homestead exemption from City of Cartersville independent school district property taxes. This bill replaces that flat exemption with a tiered system based on age: $60,000 for residents 65 to 69 or totally disabled, $80,000 for residents 70 to 74, $100,000 for residents 75 to 79, and $200,000 for residents 80 or older. The new exemption amounts would only apply to tax years 2028 through 2032, and the law automatically repeals on December 31, 2032. Because it changes a local school tax exemption, the bill needs a two-thirds vote in the General Assembly and must be approved by City of Cartersville independent school district voters in a November 2026 referendum before it can take effect. If voters reject it or no election is held, the whole Act is automatically repealed.

• Replaces the flat $28,000 school tax homestead exemption for Cartersville residents 65 or older or totally disabled with a tiered exemption based on specific age brackets.
• Sets exemption amounts of $60,000 for ages 65 to 69 or totally disabled, $80,000 for ages 70 to 74, $100,000 for ages 75 to 79, and $200,000 for ages 80 and up.
• Limits the new exemption amounts to tax years 2028 through 2032 only, after which the law automatically repeals on December 31, 2032.
• Requires a two-thirds majority vote in the General Assembly for the change to become law, per the Georgia Constitution.
• Requires a November 2026 referendum among City of Cartersville independent school district voters before the new exemptions can take effect.
• Allows a court to order a writ of mandamus forcing the election superintendent to hold the required vote if they fail to do so.

Homeowners in the City of Cartersville who are 65 or older, or totally disabled, and pay property taxes to the City of Cartersville independent school district; the school district's tax base; and the municipal election superintendent, who must organize the required 2026 referendum.

If approved by voters, eligible older or disabled homeowners in Cartersville would get a much larger break on their school property taxes between 2028 and 2032, with the size of the break increasing by age. The change depends entirely on a 2026 referendum passing.

• Section 1 rewrites Section 2 of the 1995 Act, replacing the single $28,000 exemption with four age-based tiers: $60,000 (65 to 69 or totally disabled), $80,000 (70 to 74), $100,000 (75 to 79), and $200,000 (80 and older).
• Section 1 also sets an automatic repeal date of December 31, 2032 for these tiered exemptions.
• Section 2 requires a two-thirds majority vote in both the House and Senate to satisfy the Georgia Constitution's requirements for local tax legislation.
• Section 3 requires the City of Cartersville election superintendent to hold a referendum on November 3, 2026 asking school district voters to approve or reject the new exemption structure for tax years 2028 through 2032.
• Section 3 provides that if voters approve, the new exemptions take effect January 1, 2028; if rejected or the election is not held, the Act is automatically repealed.
• Section 3 allows any district voter to seek a court order (writ of mandamus) compelling the superintendent to hold the election if they fail to do so.
• Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 350
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)

• Matthew Gambill (R, HD-015)Primary sponsor
• Mitchell Scoggins (R, HD-014)

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
• Cartersville
• school district taxes
• senior citizens