HB823: HB823 Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen

Dawson County currently gives certain senior citizens a break on their property taxes (a homestead exemption) for county purposes under a 2024 law. That law defined a qualifying senior citizen as someone who has owned a homestead in the county. This bill rewrites that definition so a senior citizen can also qualify by having simply lived in Dawson County for at least 30 years, whether or not they owned the home. The bill also clarifies that this exemption replaces, rather than adds to, any other Dawson County homestead exemption for county purposes, and it fixes a drafting error by changing an effective date reference from January 1, 2026 to January 1, 2025 in Section 3. Because it changes a local tax exemption, the Georgia Constitution requires a two-thirds vote in both legislative chambers and a local referendum. Dawson County voters must approve the change in a November 2025 election before Section 1 takes effect on January 1, 2026; if voters reject it or the election is not held, that section is automatically repealed.

• Expands the definition of 'senior citizen' in Dawson County's homestead exemption law to include residents who have lived in the county for 30 years even without owning a home there.
• States that this homestead exemption replaces, and cannot be combined with, any other Dawson County homestead exemption for county purposes.
• Corrects a scrivener's error by changing a referenced date in Section 3 from January 1, 2026 to January 1, 2025.
• Requires Dawson County to hold a referendum by early November 2025 asking voters to approve or reject the change.
• Sets Section 1's effective date at January 1, 2026 if voters approve, and automatically repeals it 365 days after the election if they do not.

Senior citizens in Dawson County who qualify for the existing homestead tax exemption, especially long-term residents who have rented rather than owned their homes; Dawson County's tax officials and election superintendent; and county voters, who must approve the change in a referendum.

If approved by voters, more long-term Dawson County seniors, including those who never owned a home there, could qualify for a break on their county property taxes. If voters reject the measure or the election does not happen, the expanded eligibility never takes effect.

• Section 1 revises the definition of 'senior citizen' to cover residents who have owned a homestead or maintained primary residency in Dawson County for at least 30 years.
• Section 1 also states the exemption is in lieu of, not in addition to, any other Dawson County homestead exemption for county purposes.
• Section 2 corrects a date reference in Section 3 of the original 2024 Act, changing 'January 1, 2026' to 'January 1, 2025.'
• Section 3 requires a two-thirds majority vote in both legislative chambers for the bill to become law, as required by the Georgia Constitution.
• Section 4 requires a Dawson County referendum no later than the Tuesday after the first Monday in November 2025, with Section 1 taking effect January 1, 2026 if approved.
• Section 4 provides for automatic repeal of Section 1 365 days after the election if voters reject the measure or no election is held, and allows a mandamus action if the election superintendent fails to act.
• Section 5 makes the rest of the Act effective upon the Governor's approval or upon becoming law without approval.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 337
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)

• Will Wade (R, HD-009)Primary sponsor
• Johnny Chastain (R, HD-007)

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
• Dawson County
• senior citizens
• local referendum