--- title: HB 823. Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen collection: bills id: 2025-2026/hb823 cite_as: HB 823, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb823 md_url: https://georgiacommons.org/bills/2025-2026/hb823.md text_url: https://georgiacommons.org/bills/2025-2026/hb823/text source_url: https://www.legis.ga.gov/legislation/71606 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/hb822.md next: https://georgiacommons.org/bills/2025-2026/hb824.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 919 omitted_url: https://georgiacommons.org/bills/2025-2026/hb823.md?full=1 bill_number: HB 823 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: - Will Wade - Johnny Chastain text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB823/2025 upstream_id: 2014753 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Dawson County - senior citizens - local referendum --- # HB 823. Dawson County; ad valorem tax; homestead exemption; revise definition of senior citizen ## Text 25 LC 47 3662/AP House Bill 823 (AS PASSED HOUSE AND SENATE) By: Representatives Wade of the 9th and Chastain of the 7th A BILL TO BE ENTITLED AN ACT To amend an Act to provide a homestead exemption from Dawson County ad valorem taxes1 for county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p.2 3588), so as to revise the definition of senior citizen; to pro vide that the homestead3 exemption granted by this Act shall be in lieu of and not in addition to any other homestead4 exemption applicable to Dawson County ad valorem taxes for coun ty purposes; to fix a5 nonsubstantive scrivener's error; to provide for compliance with constitutional requirements;6 to provide for a referendum, effective dates, automatic repeal, mandatory execution of7 election, and judicial remedies regarding failure to comply; to provide for related matters;8 to repeal conflicting laws; and for other purposes.9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 SECTION 1.11 An Act to provide a homestead exemption from Dawson County ad valorem taxes for county12 purposes for certain senior citizens, approved April 22, 2024 ( Ga. L. 2024, p. 3588), is13 amended by revising paragraph (3) of subsection (a) and subsect ion (e) of Section 1 as14 follows:15 H. B. 823 - 1 - 25 LC 47 3662/AP "(3) 'Senior citizen' means any resident of Dawson County who has owned one or more16 homesteads or who has maintained a primary residency within Daw son County for at17 least 30 years."18 "(e) The exemption granted by subsection (b) of this section shall not apply to or affect any19 state ad valorem taxes, county or independent school district ad valorem taxes for educational20 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption21 granted by subsection (b) of this section shall be in lieu of and not in addition to any other22 homestead exemption applicable to Dawson County ad valorem taxes for county purposes."23 SECTION 2.24 Said Act is further amended in Section 3 by striking the term "January 1, 2026" and replacing25 it with "January 1, 2025."26 SECTION 3.27 In accordance with the requirements of Article VII, Section II of the Constitution of the State28 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority29 vote in both the Senate and the House of Representatives.30 SECTION 4.31 The election superintendent of Dawson County shall call and conduct an election as provided32 in this section for the purpose of submitting this Act to the electors of the Dawson County33 for approval or rejection. The election superintendent shall c onduct that election no later34 than the Tuesday next following the first Monday in November, 2025, and shall issue the call35 and conduct that election as provided by general law. The elec tion superintendent shall36 cause the date and purpose of the election to be published once a we e k f o r t w o w e e k s37 immediately preceding the date thereof in the official organ of Dawson County. The ballot38 shall have written or printed thereon the words:39 H. B. 823 - 2 - 25 LC 47 3662/AP "( ) YES40 ( ) NO41 42 43 44 45 46 47 48 Shall the Act be approved which amends an Act to provide a home stead exemption from Dawson County ad valorem taxes for county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588), so as to provide that senior citizens who have resided in, but not owned, a homestead within the county for at least 30 years also qualify for the exemption granted by that Act and to provide that such homestea d exemption shall be in lieu of and not in addition to any other homestead exemption applicable to Dawson County ad valorem taxes for coun ty purposes?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring49 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on50 such question are for approval of the Act, Section 1 of this Act shall become of full force and51 effect on January 1, 2026. If the Act is not so approved or if the election is not conducted52 as provided in this section, Section 1 of this Act shall not be come effective, and Section 153 of this Act shall be automatically repealed on the 365th calendar day following the election54 date provided for in this section. The expense of such electio n shall be borne by Dawson55 County. It shall be the election superintendent's duty to cert ify the result thereof to the56 Secretary of State. The provisions of this section shall be ma ndatory upon the election57 superintendent and are not intended as directory. If the elect ion superintendent fails or58 refuses to comply with this section, any elector of the Dawson County may apply for a writ59 of mandamus to compel the election superintendent to perform his or her duties under this60 section. If the court finds that the election superintendent has not complied with this section,61 the court shall fashion appropriate relief requiring the electi on superintendent to call and62 conduct such election on the date required by this section or on the next date authorized for63 special elections provided for in Code Section 21-2-540 of the O.C.G.A.64 H. B. 823 - 3 - 25 LC 47 3662/AP SECTION 5.65 Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon66 its approval by the Governor or upon its becoming law without such approval.67 SECTION 6.68 All laws and parts of laws in conflict with this Act are repealed.69 H. B. 823 - 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 823 would broaden who counts as a senior citizen for Dawson County's homestead tax exemption, letting long-term residents who rented rather than owned property qualify, pending voter approval in November 2025. ### Plain-language summary Dawson County currently gives certain senior citizens a break on their property taxes (a homestead exemption) for county purposes under a 2024 law. That law defined a qualifying senior citizen as someone who has owned a homestead in the county. This bill rewrites that definition so a senior citizen can also qualify by having simply lived in Dawson County for at least 30 years, whether or not they owned the home. The bill also clarifies that this exemption replaces, rather than adds to, any other Dawson County homestead exemption for county purposes, and it fixes a drafting error by changing an effective date reference from January 1, 2026 to January 1, 2025 in Section 3. Because it changes a local tax exemption, the Georgia Constitution requires a two-thirds vote in both legislative chambers and a local referendum. Dawson County voters must approve the change in a November 2025 election before Section 1 takes effect on January 1, 2026; if voters reject it or the election is not held, that section is automatically repealed. ### What it does - Expands the definition of 'senior citizen' in Dawson County's homestead exemption law to include residents who have lived in the county for 30 years even without owning a home there. - States that this homestead exemption replaces, and cannot be combined with, any other Dawson County homestead exemption for county purposes. - Corrects a scrivener's error by changing a referenced date in Section 3 from January 1, 2026 to January 1, 2025. - Requires Dawson County to hold a referendum by early November 2025 asking voters to approve or reject the change. - Sets Section 1's effective date at January 1, 2026 if voters approve, and automatically repeals it 365 days after the election if they do not. ### Who it affects Senior citizens in Dawson County who qualify for the existing homestead tax exemption, especially long-term residents who have rented rather than owned their homes; Dawson County's tax officials and election superintendent; and county voters, who must approve the change in a referendum. ### Why it matters If approved by voters, more long-term Dawson County seniors, including those who never owned a home there, could qualify for a break on their county property taxes. If voters reject the measure or the election does not happen, the expanded eligibility never takes effect. ### Key provisions - Section 1 revises the definition of 'senior citizen' to cover residents who have owned a homestead or maintained primary residency in Dawson County for at least 30 years. - Section 1 also states the exemption is in lieu of, not in addition to, any other Dawson County homestead exemption for county purposes. - Section 2 corrects a date reference in Section 3 of the original 2024 Act, changing 'January 1, 2026' to 'January 1, 2025.' - Section 3 requires a two-thirds majority vote in both legislative chambers for the bill to become law, as required by the Georgia Constitution. - Section 4 requires a Dawson County referendum no later than the Tuesday after the first Monday in November 2025, with Section 1 taking effect January 1, 2026 if approved. - Section 4 provides for automatic repeal of Section 1 365 days after the election if voters reject the measure or no election is held, and allows a mandamus action if the election superintendent fails to act. - Section 5 makes the rest of the Act effective upon the Governor's approval or upon becoming law without approval. ## Status - Status: Passed (2025-05-14) - Last action: Effective Date 2025-05-14 (2025-05-14) - Sponsors: Will Wade, Johnny Chastain - Official page: https://www.legis.ga.gov/legislation/71606 > The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb823.md?full=1