HB 787: Chickamauga, City of; ad valorem tax for municipal purposes; provide homestead exemption

This bill targets senior residents of the City of Chickamauga in Walker County. It would let homeowners who are 70 or older and have lived in the city for at least five years exempt $50,000 of their home's assessed value from city ad valorem taxes (property taxes) used for municipal purposes, such as paying off municipal bonds. Any surviving spouse age 67 or older who does not remarry and keeps living in the home could keep the exemption. The exemption only applies to city taxes for municipal purposes, not state taxes, county taxes, or school district taxes. It replaces, rather than adds to, any other municipal homestead exemption. Because it affects local ad valorem taxation, the bill needed a two-thirds vote in the General Assembly and also required approval by Chickamauga voters in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected or the election is not held, the bill repeals itself.

• Creates a $50,000 homestead exemption from City of Chickamauga municipal ad valorem taxes for residents 70 or older who have lived in the city at least five years.
• Extends the exemption to an unremarried surviving spouse who is 67 or older and continues to live in the home.
• Requires residents to apply for the exemption once, after which it renews automatically unless the person becomes ineligible and must notify the city.
• Limits the exemption to city taxes for municipal purposes only, excluding state, county, and school district property taxes.
• Made the bill's effectiveness conditional on approval by two-thirds of the General Assembly and by Chickamauga voters in a November 2025 referendum.

Senior homeowners in the City of Chickamauga who are 70 or older and have lived there at least five years, their surviving spouses age 67 or older, and the city government, which administers the exemption applications and loses some municipal property tax revenue.

Eligible senior homeowners in Chickamauga would pay municipal property taxes on $50,000 less of their home's assessed value, lowering their city tax bills. The change depends entirely on whether city voters approved it in the November 2025 referendum before it can take effect.

• Section 1 defines 'senior citizen' as 70 or older with five years of city residency and sets the $50,000 exemption amount, limited to homesteads of five acres or fewer.
• Section 1(d) ties the exemption's claiming and renewal process to O.C.G.A. § 48-5-50.1, making it automatic each year unless the person becomes ineligible.
• Section 1(e) excludes state, county, and school district taxes from the exemption and makes it replace rather than add to other municipal exemptions.
• Section 1(f) sets the exemption's start at tax years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds vote of the General Assembly under the state constitution's tax provisions.
• Section 3 required a city referendum on the Tuesday after the first Monday in November 2025, with automatic repeal 365 days after the election if voters rejected it or no election occurred.
• Section 4 sets the general effective date as approval by the Governor or becoming law without signature, except for the referendum-dependent Section 1.

1. 2025-05-13Effective Date
2. 2025-05-13Act 228
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-31Senate Passed/Adopted (Senate)
6. 2025-03-31Senate Committee Favorably Reported (Senate)
7. 2025-03-28Senate Read and Referred (Senate)
8. 2025-03-27House Passed/Adopted (House)

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

1. PassedHouse voteMarch 27, 2025

   164 yea, 0 nay (12 not voting, 4 excused)

   Local Calendar: House Vote #317

2. PassedSenate voteMarch 31, 2025

   49 yea, 0 nay (5 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #339

• property taxes
• homestead exemption
• senior citizens
• Chickamauga
• local elections