HB 1340: Hall County; ad valorem tax for educational purposes; homestead exemption; increase income cap

Hall County school district currently offers homestead exemptions from school property taxes for older and disabled residents, but the income limit for the first tier of that exemption has not kept pace with rising incomes. This bill raises that income cap from $25,000 to $40,000 for residents who are disabled or between 62 and 65 years old, letting more people qualify for the existing $30,000 exemption. The bill also creates a new exemption for residents 66 and older, exempting the first $480,000 of a home's assessed value (about $1,200,000 in appraised value) from school taxes. People already receiving a lower-age exemption would not have to reapply as they age into the new one. Because this changes tax law, the Georgia Constitution requires a two-thirds vote in the General Assembly and a local referendum. Hall County voters would decide the question in November 2026, and if approved the changes take effect January 1, 2027; if rejected, the Act automatically repeals a year after the election.

• Raises the income cap for the existing homestead exemption for Hall County school district residents who are disabled or 62 to 65 years old, from $25,000 to $40,000.
• Creates a new homestead exemption for residents 66 and older covering the first $480,000 of a home's assessed value from Hall County school district property taxes.
• Exempts residents who already qualify under a lower-age exemption from having to reapply when they age into a higher exemption tier.
• Requires a Hall County school district referendum in November 2026 before the changes can take effect, per the Georgia Constitution's two-thirds vote requirement.
• Sets an automatic repeal of the Act 365 days after the election if voters reject it or if the election is not properly held.

Senior and disabled homeowners in the Hall County school district, particularly those aged 62 to 65 with moderate incomes and those 66 and older with higher-value homes; the Hall County election superintendent, who must run the referendum; and the Hall County school system, which collects the affected property taxes.

If approved, more disabled and senior homeowners in Hall County would qualify for existing tax relief because of the higher income cap, and homeowners 66 and older would get a substantially larger exemption on school property taxes, reducing their tax bills and potentially the school district's tax revenue from those households.

• Section 1 revises subsection (a) to raise the income limit for the 62-65 age exemption from $25,000 to $40,000, keeping the $30,000 exemption amount the same.
• Section 1 adds subsection (a.1) creating a new exemption for residents 66 and older on the first $480,000 of assessed home value, with no income limit specified.
• Section 1 clarifies that people already receiving the (a) or (a.1) exemption do not need to reapply for a higher-age exemption as they qualify for it.
• Section 2 requires the Act to receive a two-thirds majority vote in both chambers of the General Assembly to comply with the Georgia Constitution.
• Section 3 calls a Hall County school district referendum for November 2026, sets the ballot language, and provides for automatic repeal if voters reject it or the election is not held.
• Section 4 sets the Act's effective date as the date of the Governor's approval, except for Section 1, which depends on referendum passage and would take effect January 1, 2027.

1. 2026-05-12Effective Date 2026-05-12
2. 2026-05-12Act 662
3. 2026-05-12House Date Signed by Governor (House)
4. 2026-04-06House Sent to Governor (House)
5. 2026-03-18Senate Passed/Adopted (Senate)
6. 2026-03-18Senate Committee Favorably Reported (Senate)
7. 2026-03-12Senate Read and Referred (Senate)
8. 2026-03-10House Passed/Adopted (House)

• Derrick McCollum (R, HD-030)Primary sponsor
• Emory Dunahoo (R, HD-031)
• Brent Cox (R, HD-028)
• Soo Hong (R, HD-103)
• David Clark (R, HD-100)
• Lee Hawkins (R, HD-027)

1. PassedHouse voteMarch 10, 2026

   159 yea, 0 nay (5 not voting, 12 absent)

   Local Calendar : House Vote #693

2. PassedSenate voteMarch 18, 2026

   50 yea, 0 nay (2 not voting, 2 absent)

   Local Consent Calendar: Senate Vote #728

• property taxes
• homestead exemption
• senior citizens
• Hall County
• school taxes