HB824: HB824 Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens

Dawson County currently offers several older homestead exemptions that reduce property taxes for senior citizens, created by separate local Acts dating back to 2003 and 2008. These exemptions vary by age, disability status, and income limits, and reduce either county or school district property taxes. This bill would stop Dawson County from accepting new applications for four of these older senior exemption programs starting January 1, 2026. Seniors who already have one of these exemptions could keep receiving it, or could switch to apply for a newer senior exemption created by 2024 Acts instead. Because this changes local tax law, the bill requires a two-thirds vote in the General Assembly and must be approved by Dawson County voters in a November 2025 referendum. If voters reject it, the closure never takes effect and the bill repeals itself.

• Stops Dawson County from accepting new applications for four specific senior citizen homestead tax exemption programs on and after January 1, 2026.
• Allows seniors already receiving one of these older exemptions to keep it or switch to a newer 2024 senior homestead exemption instead.
• Leaves two newer 2024 Dawson County senior homestead exemption Acts fully available and unaffected by the closure.
• Requires the closure to be approved by Dawson County voters in a referendum by early November 2025 before it can take effect.
• Automatically repeals the entire Act if voters reject the referendum or if the election is not properly held.

Dawson County senior citizens who currently receive or might apply for the county's older homestead exemptions based on age, disability, or income; Dawson County government and school district, which administer the exemptions; and Dawson County voters, who must approve the change in a referendum.

Seniors who already qualify for these older Dawson County exemptions would not lose them, but anyone who has not yet applied would no longer be able to use these specific programs after 2026, and would instead need to qualify under the county's newer 2024 senior exemption rules.

• Section 1(a) closes new applications, starting January 1, 2026, for four named Dawson County senior homestead exemption Acts from 2003, 2008, and 2010, covering both county and school district property taxes.
• Section 1(b) lets seniors already approved for these exemptions before January 1, 2026 keep them, or instead apply for the 2024 Dawson County senior exemptions (Ga. L. 2024, p. 3588 and p. 3592).
• Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
• Section 3 requires a Dawson County referendum by the Tuesday after the first Monday in November 2025, with the exemption closure taking effect January 1, 2026 only if voters approve.
• Section 3 provides that if voters reject the measure or no valid election is held, the closure never takes effect and the entire Act automatically repeals 365 days after the election date.
• Section 4 repeals any conflicting laws.

1. 2025-05-14Effective Date 2025-05-14
2. 2025-05-14Act 338
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 exemptions
• senior citizens
• Dawson County
• local referendum