---
title: HB 1340. Hall County; ad valorem tax for educational purposes; homestead exemption; increase income cap
collection: bills
id: 2025-2026/hb1340
cite_as: HB 1340, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1340
md_url: https://georgiacommons.org/bills/2025-2026/hb1340.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1340/text
source_url: https://www.legis.ga.gov/legislation/73278
date: 2026-05-12
status: passed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 887
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1340.md?full=1
bill_number: HB 1340
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-05-12
last_action: Effective Date 2026-05-12
sponsors:
  - Derrick McCollum
  - Emory Dunahoo
  - Brent Cox
  - Soo Hong
  - David Clark
  - Lee Hawkins
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1340/2025
upstream_id: 2118533
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - Hall County
  - school taxes
---

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

## Text

House Bill 1340 (AS PASSED HOUSE AND SENATE)
By: Representatives McCollum of the 30th, Dunahoo of the 31st, Cox of the 28th, Hong of the
103rd, Clark of the 100th, and others
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing for homestead exemptions from Hall County school district ad
valorem taxes for educational purposes for certain residents of that school district who are
senior citizens, approved April 6, 1998 (Ga. L. 1998, p. 4281), as amended, so as to increase
the income cap on the homestead exemption provided to residents of the school district 62
years of age and older; to provide that any person 66 years of age or older shall receive a new
exemption on the first $400,000.00 of the assessed value of the homestead; to provide that
persons who have already applied for one of the exemptions provided for in this Act need not
apply for subsequent exemptions as they age into new classifications; to provide for
compliance with constitutional requirements; to provide for a referendum, effective dates,
automatic repeal, mandatory execution of election, and judicial remedies regarding failure
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
An Act providing for homestead exemptions from Hall County school district ad valorem
taxes for educational purposes for certain residents of that school district who are senior
citizens, approved April 6, 1998 (Ga. L. 1998, p. 4281), as amended, is amended in Section 2
by revising subsections (a) and (b) and adding a new subsection to read as follows:
"(a) Each resident of the Hall County school district who is disabled or at least 62 years
of age but less than 66 years of age on or before January 1 of the year in which application
for the exemption under this subsection is made is granted an exemption on that person's
homestead from all Hall County school district ad valorem taxes for educational purposes
in the amount of $30,000.00 of the assessed value of that homestead if that person's
income, together with the income of the spouse of such person who resides within such
homestead, does not exceed $40,000.00 for the immediately preceding taxable year. The
unremarried surviving widow or widower who is at least 55 years of age shall continue to
receive the exemption provided under this subsection so long as that unremarried surviving
widow or widower continues to occupy the home as a residence and homestead, until such
unremarried surviving widow or widower becomes 66 years of age or older and is
otherwise qualified to receive the exemption under subsection (b) of this section. With
respect to the exemption under this subsection, such unremarried surviving widow or
widower shall remain subject to the income limitations specified in this subsection. The
value of that property in excess of such exempted amount shall remain subject to taxation.
(a.1) Each resident of the Hall County school district who is 66 years of age or older on
or before January 1 of the year in which the exemption under this subsection is first
claimed is granted an exemption on that person's homestead from all Hall County school
district ad valorem taxes for educational purposes up to the first $480,000.00 of the
assessed value of that homestead. The unremarried surviving widow or widower who is
at least 66 years of age shall continue to receive the exemption provided under this
subsection so long as that unremarried surviving widow or widower continues to occupy
the home as a residence and homestead. The value of that property in excess of such
exempted amount shall remain subject to taxation. A person receiving the exemption
provided for in subsection (a) of this section need not apply for the exemption provided for
in this subsection.
(b) Each resident of the Hall County school district who is 70 years of age or older on or
before January 1 of the year in which the exemption under this subsection is first claimed
is granted an exemption on that person's homestead from all Hall County school district ad
valorem taxes for educational purposes for the full value of that homestead. The
unremarried surviving widow or widower who is at least 65 years of age shall continue to
receive the exemption provided under this subsection so long as that unremarried surviving
widow or widower continues to occupy the home as a residence and homestead. A person
receiving the exemption provided for in subsection (a.1) of this section need not apply for
the exemption provided for in this subsection."
SECTION 2.
In accordance with the requirements of Article VII, Section II of the Constitution of the State
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority
vote in both the Senate and the House of Representatives.
SECTION 3.
The election superintendent of Hall County shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of the Hall County school
district for approval or rejection. The election superintendent shall conduct that election on
the Tuesday after the first Monday in November of 2026 and shall issue the call and conduct
that election as provided by general law. The election superintendent shall cause the date and
purpose of the election to be published once a week for two weeks immediately preceding
the date thereof in the official organ of Hall County. The ballot shall have written or printed
thereon the words:
"( ) YES Shall the Act amending the existing senior citizen homestead exemption for
Hall County school district ad valorem taxation for educational purposes be
( ) NO approved so as to increase the income cap on the first exemption provided
to residents 62 years of age and older from $25,000.00 to $40,000.00 and
to provide a new exemption for residents 66 years of age or older for the
first $1,200,000.00 of the appraised value of the homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on
such question are for approval of the Act, Section 1 of this Act shall become of full force and
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the 365th calendar day following the election date provided for
in this section. The expense of such election shall be borne by Hall County. It shall be the
election superintendent's duty to certify the result thereof to the Secretary of State. The
provisions of this section shall be mandatory upon the election superintendent and are not
intended as directory. If the election superintendent fails or refuses to comply with this
section, any elector of Hall County may apply for a writ of mandamus to compel the election
superintendent to perform his or her duties under this section. If the court finds that the
election superintendent has not complied with this section, the court shall fashion appropriate
relief requiring the election superintendent to call and conduct such election on the date
required by this section or on the next date authorized for special elections provided for in
Code Section 21-2-540 of the O.C.G.A.
SECTION 4.
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon
its approval by the Governor or upon its becoming law without such approval.
SECTION 5.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A local bill for Hall County would raise the income limit for one senior homestead property tax exemption and create a new, larger exemption for homeowners 66 and older, pending voter approval in November 2026.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Passed (2026-05-12)
- Last action: Effective Date 2026-05-12 (2026-05-12)
- Sponsors: Derrick McCollum, Emory Dunahoo, Brent Cox, Soo Hong, David Clark, Lee Hawkins
- Official page: https://www.legis.ga.gov/legislation/73278

> The history, votes, and amendments (887 characters) are at https://georgiacommons.org/bills/2025-2026/hb1340.md?full=1