HB 807: Woodstock, City of; ad valorem tax; extend homestead exemption to surviving spouses

Woodstock currently gives senior citizens (62 or older) a full exemption from city property taxes on their home, but only after they or their spouse held a homestead exemption in the city for at least five years. This bill amends that 2001 law, most recently updated in 2024, to add a new category: surviving spouses of residents who already qualified for the exemption. These surviving spouses would get the same full exemption without having to meet the five-year residency rule themselves, as long as they remain senior citizens. Because this changes a local ad valorem tax exemption, the Georgia Constitution requires a two-thirds vote in both the House and Senate, which this bill states it received, and a local referendum in Woodstock. The City of Woodstock must hold that vote no later than November 2026. If voters approve, the change takes effect the following January 1. If voters reject it, or if the election is not held as required, the bill is automatically repealed on July 1, 2027.

• Adds surviving spouses of qualifying senior citizens as a new group eligible for Woodstock's full homestead exemption from city property taxes.
• Waives the five-year residency requirement specifically for those surviving spouses, as long as they are senior citizens.
• Keeps a grandfathering provision for residents who already qualified under the prior version of the law before it changes.
• Requires a Woodstock referendum by November 2026 before the change can take effect, with automatic repeal by July 1, 2027 if the vote fails or the election is not held.

Woodstock homeowners age 62 or older who currently benefit from the city's homestead tax exemption, and specifically the surviving spouses of those residents, who would gain access to the full exemption without needing five years of residency on their own.

For a surviving spouse who has not personally lived in the home for five years, this change could mean the difference between paying full city property taxes and paying none, easing the financial burden after a spouse's death, contingent on Woodstock voters approving the measure.

• Section 1 revises subsection (b) of the 2001 Act to add paragraph (3), granting the full homestead exemption to surviving spouses of previously qualifying residents without the five-year rule.
• Section 2 notes the Act requires a two-thirds majority vote in both legislative chambers under the Georgia Constitution.
• Section 3 requires a Woodstock referendum no later than November 2026, sets the ballot language, and states the change takes effect January 1 following approval.
• Section 3 also provides that the Act is automatically repealed on July 1, 2027 if voters reject it or the election is not properly held, and allows a court-ordered mandamus if the election superintendent fails to act.
• Section 4 sets the general effective date as approval by the Governor, except for the referendum-dependent provisions.

1. 2025-05-14Effective Date
2. 2025-05-14Act 331
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-28House Passed/Adopted (House)

• Brad Thomas (R, HD-21)Primary sponsor
• Don Parsons (R, HD-44)
• John Carson (R, HD-46)
• Charlice Byrd (R, HD-20)
• Jordan Ridley (R, HD-22)
• Mitchell Scoggins (R, HD-14)

1. PassedHouse voteMarch 28, 2025

   160 yea, 0 nay (8 not voting, 12 excused)

   Local Calendar: House Vote #332

2. PassedSenate voteApril 2, 2025

   51 yea, 0 nay (2 not voting, 3 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #381

• property taxes
• homestead exemption
• Woodstock
• senior citizens
• local referendum