HB 823: Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen

Dawson County already has a homestead exemption (a break on property taxes for a primary home) for senior citizens, created by a 2024 law. That law defined 'senior citizen' as someone who owned a homestead in the county for at least 30 years. This bill rewrites that definition so a person qualifies if they either owned a homestead or simply lived as a primary resident in Dawson County for at least 30 years, even without owning property there. The bill also states that this exemption replaces, rather than stacks on top of, any other county homestead exemption a person might otherwise claim, and it fixes a date reference in the original law from January 1, 2026 to January 1, 2025. Because this changes tax law, it needs a two-thirds vote in the General Assembly and must be approved by Dawson County voters in a November 2025 referendum before it takes effect on January 1, 2026. If voters reject it or no election is held, the change is automatically repealed a year after the election date.

• Broadens the definition of 'senior citizen' in Dawson County's homestead exemption law to include residents who lived in the county 30+ years even if they never owned a home there.
• Specifies that the exemption replaces, rather than adds to, any other homestead exemption a person could claim on Dawson County ad valorem taxes for county purposes.
• Corrects a date reference in the original law, changing 'January 1, 2026' to 'January 1, 2025' in Section 3.
• Requires a countywide referendum in Dawson County by early November 2025 before the new definition can take effect.
• Sets an automatic repeal of the changed section if voters reject the measure or if the required election is not held.

Senior citizens living in Dawson County, particularly longtime residents who rent or otherwise do not own their homes, along with the Dawson County tax assessor's office, the county election superintendent, and county voters who will decide the referendum.

If approved by voters, longtime Dawson County residents who never owned a home could newly qualify for a property tax break once they do own a homestead, expanding who benefits from the county's senior exemption beyond the original ownership-based rule.

• Section 1 revises paragraph (3) of subsection (a) to redefine 'senior citizen' as someone who has owned a homestead or maintained primary residency in Dawson County for at least 30 years.
• Section 1 also adds language making the exemption exclusive of (in lieu of) any other Dawson County homestead exemption for county purposes.
• Section 2 corrects a date in Section 3 of the original 2024 Act from January 1, 2026 to January 1, 2025.
• Section 3 requires a two-thirds majority vote in both the House and Senate for the bill to become law, per the Georgia Constitution.
• Section 4 requires Dawson County to hold a referendum no later than the Tuesday after the first Monday in November 2025, with the change taking effect January 1, 2026 if approved.
• Section 4 provides that if voters reject the measure or no valid election occurs, the change is automatically repealed 365 days after the election date.
• Section 5 sets the bill's general effective date as upon the Governor's approval, except for the referendum provisions in Section 4.

1. 2025-05-14Effective Date
2. 2025-05-14Act 337
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-08House 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. 2025-03-31House Passed/Adopted (House)

• Will Wade (R, HD-9)Primary sponsor
• Johnny Chastain (R, HD-7)

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 excused)

   Local Calendar Without HBs 851 & 852: House Vote #342

2. PassedSenate voteApril 2, 2025

   55 yea, 1 nay

   SUPPLEMENTAL LOCAL CONSENT CALENDAR: Senate Vote #400

• property taxes
• homestead exemption
• Dawson County
• senior citizens
• local referendum