---
title: HB 771. Cherokee County; school district ad valorem tax; extend homestead exemption
collection: bills
id: 2025-2026/hb771
cite_as: HB 771, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb771
md_url: https://georgiacommons.org/bills/2025-2026/hb771.md
text_url: https://georgiacommons.org/bills/2025-2026/hb771/text
source_url: https://www.legis.ga.gov/legislation/71351
date: 2025-05-14
status: passed
corpus_version: bills-2026-08-28
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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previous: https://georgiacommons.org/bills/2025-2026/hb770.md
next: https://georgiacommons.org/bills/2025-2026/hb772.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 884
omitted_url: https://georgiacommons.org/bills/2025-2026/hb771.md?full=1
bill_number: HB 771
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-14
last_action: Effective Date 2025-05-14
sponsors:
  - Brad Thomas
  - Jordan Ridley
  - Mitchell Scoggins
  - Jan Jones
  - Rick Jasperse
  - John Carson
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB771/2025
upstream_id: 2006990
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Cherokee County
  - school district taxes
  - local referendum
---

# HB 771. Cherokee County; school district ad valorem tax; extend homestead exemption

## Text

25 LC 47 3511/AP
House Bill 771 (AS PASSED HOUSE AND SENATE)
By: Representatives Thomas of the 21st, Ridley of the 22nd, Scoggins of the 14th, Jones of the
47th, Jasperse of the 11th, and others
A BILL TO BE ENTITLED
AN ACT
To amend an Act providing a homestead exemption from Cherokee County School District 1
ad valorem taxes for educational purposes for the full value of the homestead for certain2
residents of that school district who have annual incomes not exceeding $16,000.00 and who3
are 62 years of age or over, approved March 10, 1988 (Ga. L. 1988, p. 3677), as amended,4
particularly by an Act approved February 19, 2024 (Ga. L. 2024, p. 3552), so as to extend5
the homestead exemption to survi ving spouses without regard to the five-year residency6
requirement; to revise provisions for the grandfathering of certain residents; to provide for7
compliance with constitutional requirements; to provide for a r eferendum, effective dates,8
automatic repeal, mandatory execution of election, and judicial remedies regarding failure9
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.10
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:11
SECTION 1.12
An Act providing a homestead exemption from Cherokee County School District ad valorem13
taxes for educational purposes for the full value of the homestead for certain residents of that14
school district who have annual incomes not exceeding $16,000.00 and who are 62 years of15
age or over, approved March 10, 1988 (Ga. L. 1988, p. 3677), as amended, particularly by16
H. B. 771
- 1 -
25 LC 47 3511/AP
an Act approved February 19, 2024 (Ga. L. 2024, p. 3552), is am ended by revising17
subsection (a) of Section 1A as follows:18
"(a)(1) Except as provided in paragraphs (2) and (3) of this subsection, each resident of19
the Cherokee County school district who is a senior citizen or who is disabled is granted20
an exemption on that person's homestead from all Cherokee Count y school district ad21
valorem taxes for educational purposes in the amount of the full value of that homestead,22
provided that such resident or his or her spouse was lawfully g ranted a homestead23
exemption on his or her current or former homestead within the school district for at least24
five years before his or her application for the exemption allowed under this subsection. 25
Such five years are not required to run consecutively or immedi ately precede such26
resident's application.27
(2) Each resident of the Cherokee County school district who w as lawfully granted a28
homestead exemption on his or her homestead under this section as it existed prior to the29
first day of January of the year immediately prior to the effective date of this subsection30
shall be granted the homestead exemption allowed under paragraph (1) of this subsection31
on his or her homestead within the district, without regard to the five-year requirement,32
for each year that he or she is a senior citizen or disabled.33
(3) Each resident of the Cherokee County school district who is the surviving spouse of34
an individual who was granted the exemption under paragraph (1) or (2) of this35
subsection shall be granted the exemption allowed under paragraph (1) of this subsection36
on his or her homestead within the district, without regard to the five-year requirement,37
for each year that such surviving spouse is a senior citizen or disabled."38
SECTION 2.39
In accordance with the requirements of Article VII, Section II, Paragraph II(a)(1) of the40
Constitution of the State of Georgia, this Act shall not become law unless it receives the41
requisite two-thirds' majority vote in both the Senate and the House of Representatives.42
H. B. 771
- 2 -
25 LC 47 3511/AP
SECTION 3.43
The election superintendent of Cherokee County shall call and c onduct an election as44
provided in this section for the purpose of submitting this Act to the electors of the Cherokee45
County school district for approval or rejection. The election superintendent shall conduct46
that election on any permissible special election date under Co de Section 21-2-540 of the47
O.C.G.A., but not later than the November, 2026, general election and shall issue the call and48
conduct such election as provided by general law. The election superintendent shall cause49
the date and purpose of the election to be published once a week for two weeks immediately50
preceding the date thereof in the official organ of Cherokee County. The ballot shall have51
written or printed thereon the words:52
"( ) YES53
54
( ) NO55
56
57
Shall the Act be approved which clarifies the five-year residen cy
requirement for a homestead exemption from Cherokee County scho ol
district ad valorem taxes for educational purposes for resident s who are
disabled or 62 years of age or older and waives such residency requirement
for any such resident's surviving spouse?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring58
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on59
such question are for approval of the Act, Section 1 of this Act shall become of full force and60
effect on the first day of January following the date of such e lection. If the Act is not so61
approved or if the election is not conducted as provided in this section, Section 1 of this Act62
shall not become effective, and this Act shall be automatically repealed on July 1, 2027. The63
expense of such election shall be borne by Cherokee County. It shall be the election64
superintendent's duty to certify the result thereof to the Secretary of State. The provisions65
of this section shall be mandatory upon the election superintendent and are not intended as66
directory. If the election superintendent fails or refuses to comply with this section, any67
elector of the Cherokee County school district may apply for a writ of mandamus to compel68
the election superintendent to perform his or her duties under this section. If the court finds69
H. B. 771
- 3 -
25 LC 47 3511/AP
that the election superintendent has not complied with this sec tion, the court shall fashion70
appropriate relief requiring the election superintendent to call and conduct such election on71
the date required by this section or on the next date authorized for special elections provided72
for in Code Section 21-2-540 of the O.C.G.A.73
SECTION 4.74
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon75
its approval by the Governor or upon its becoming law without such approval.76
SECTION 5.77
All laws and parts of laws in conflict with this Act are repealed.78
H. B. 771
- 4 -

## 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.

House Bill 771 would let surviving spouses of certain Cherokee County homeowners keep a school tax homestead exemption without waiting five years, pending voter approval in a local referendum.

### Plain-language summary

Cherokee County has long offered a homestead exemption that wipes out school district property taxes for homeowners who are 62 or older or disabled, provided they or their spouse held a homestead in the district for at least five years. This bill changes that rule for surviving spouses.
Under the bill, a surviving spouse of someone who already qualified for the exemption would automatically get the same full exemption on their own homestead, without having to meet the five-year residency requirement themselves, as long as they are a senior citizen or disabled. The change must first be approved by two-thirds of the House and Senate, and then by voters in the Cherokee County school district in a referendum held no later than the November 2026 general election. If voters approve, the change takes effect January 1 following the election. If not approved, or if no election is held, the whole Act is automatically repealed on July 1, 2027.

### What it does

- Removes the five-year residency requirement for a surviving spouse to receive the Cherokee County school district homestead tax exemption.
- Keeps the existing grandfather clause for residents who already held the exemption before the law's prior effective date.
- Requires a local referendum in the Cherokee County school district before the change can take effect.
- Sets an automatic repeal of the entire Act on July 1, 2027 if voters reject it or no election is held.
- Requires a two-thirds vote in both the House and Senate before the measure can become law, per the state constitution.

### Who it affects

Senior citizens and disabled residents of the Cherokee County school district who qualify for the school tax homestead exemption, and specifically the surviving spouses of those who already held it. Cherokee County's election superintendent and taxpayers who fund the county's education budget are also affected.

### Why it matters

If approved by voters, some surviving spouses in Cherokee County would keep a full exemption from school district property taxes immediately after their spouse's death, instead of needing five years of residency first, potentially saving them money on their tax bills.

### Key provisions

- Section 1 revises subsection (a) of Section 1A to add paragraph (3), granting the exemption to surviving spouses of qualified residents without the five-year requirement, as long as they remain a senior citizen or disabled.
- Section 2 requires the Act to receive a two-thirds majority vote in both legislative chambers, as mandated by the Georgia Constitution for local tax exemption changes.
- Section 3 requires Cherokee County's election superintendent to hold a referendum no later than November 2026, with the exemption change taking effect January 1 after voter approval.
- Section 3 also provides that if voters reject the measure or no election occurs, the Act is automatically repealed on July 1, 2027.
- Section 4 makes the rest of the Act effective upon the Governor's signature or upon becoming law without signature.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Brad Thomas, Jordan Ridley, Mitchell Scoggins, Jan Jones, Rick Jasperse, John Carson
- Official page: https://www.legis.ga.gov/legislation/71351

> The history, votes, and amendments (884 characters) are at https://georgiacommons.org/bills/2025-2026/hb771.md?full=1