HB 697: Chickamauga, City of; ad valorem tax; educational purposes; provide homestead exemption

This bill creates a new homestead exemption from City of Chickamauga independent school district property taxes used for education. Homeowners in the district who are at least 70 but under 75 years old would get $50,000 knocked off the assessed value of their home for school tax purposes. Homeowners 75 or older would have the full assessed value of their home exempted, meaning they would pay no school property tax on that home. Surviving spouses can keep the exemption if they are old enough and still live in the home. The exemption would not affect state, county, municipal, or county school taxes, only City of Chickamauga independent school district taxes. Because it changes a constitutional tax exemption, the bill needed a two-thirds vote in the General Assembly and must also be approved by district voters in a November 2025 referendum. If approved, it takes effect for tax years starting January 1, 2026; if rejected or the election is not held, the whole Act is automatically repealed a year after the election date.

• Creates a $50,000 homestead exemption from City of Chickamauga independent school district education property taxes for residents 70 to under 75 years old.
• Creates a full homestead exemption from those same school taxes for residents 75 or older, eliminating that tax bill on their home.
• Lets an unremarried surviving spouse keep receiving either exemption if they meet a lower age threshold and still live in the home.
• Requires homeowners to apply once with the City of Chickamauga's governing authority, after which the exemption renews automatically each year.
• Sends the measure to a November 2025 referendum of district voters, with automatic repeal of the whole Act if voters reject it or no election is held.
• Sets the exemption to apply only to City of Chickamauga independent school district taxes, not state, county, municipal, or county school taxes.

Homeowners age 70 and older who live within the City of Chickamauga independent school district, their surviving spouses, the City of Chickamauga's governing authority and election superintendent, and the school district that relies on the affected property tax revenue.

If voters approve it, qualifying older homeowners in Chickamauga would see their school property tax bill reduced or eliminated starting in 2026, lowering the district's tax revenue from those households while other taxpayers' obligations are unaffected.

• Section 1 defines the exemption amounts: $50,000 of assessed value for ages 70-74, and full assessed value for ages 75 and older, plus surviving spouse continuation rules.
• Section 1 requires a one-time application to the City of Chickamauga's governing authority or its designee, with automatic annual renewal afterward.
• Section 1 limits the exemption to City of Chickamauga independent school district education taxes and excludes state, county, municipal, and county school taxes.
• 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 calls a November 2025 referendum in the district, specifies the ballot language, and provides for automatic repeal of the Act if voters reject it or no valid election occurs.
• Section 3 allows a district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so.
• Section 1(f) makes the exemptions apply to taxable years beginning on or after January 1, 2026, contingent on referendum approval.

1. 2025-05-13Effective Date
2. 2025-05-13Act 210
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-25Senate Passed/Adopted (Senate)
6. 2025-03-25Senate Committee Favorably Reported (Senate)
7. 2025-03-11Senate Read and Referred (Senate)
8. 2025-03-10House Passed/Adopted (House)

• Steve Tarvin (R, HD-2)Primary sponsor
• Mike Cameron (R, HD-1)

1. PassedHouse voteMarch 10, 2025

   165 yea, 0 nay (8 not voting, 7 excused)

   Local Calendar: House Vote #270

2. PassedSenate voteMarch 25, 2025

   52 yea, 0 nay (4 not voting, 0 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #277

• property taxes
• homestead exemption
• senior citizens
• Chickamauga schools
• local referendum