HB 824: Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens

Dawson County currently offers several homestead exemptions that reduce property taxes for senior citizens, created by separate local laws dating from 2003 to 2010. These exemptions vary by age, income, and dollar amount, applying to county taxes, school district taxes, or both. This bill would close those four older exemptions to new applicants beginning January 1, 2026. Anyone already receiving one of these exemptions before that date could keep it, or switch to a newer senior exemption created in 2024. Because this changes local tax exemptions, the bill requires a two-thirds vote in the General Assembly and must also be approved by Dawson County voters in a referendum held by early November 2025. If voters reject it or no election is held, the closure provision never takes effect and the bill repeals itself a year after the election date.

• Stops Dawson County from accepting new applications for four specific senior citizen homestead tax exemptions starting January 1, 2026.
• Allows seniors already approved for these exemptions before that date to keep receiving them or switch to a newer 2024 exemption.
• Requires a two-thirds majority vote in both the Georgia House and Senate before the change can become law.
• Requires Dawson County voters to approve the change in a referendum held no later than early November 2025.
• Automatically repeals the bill 365 days after the referendum if voters reject it or if no election takes place.

Dawson County senior citizens who might otherwise apply for one of the four older homestead exemptions (based on age, disability, or income limits), current recipients of those exemptions, Dawson County government, the Dawson County school district, and county election officials who must run the referendum.

New senior applicants in Dawson County would no longer qualify for these older, income-based exemptions once the change takes effect, though a 2024 replacement exemption remains open. Existing recipients keep their current tax break, so the change mainly affects future applicants rather than people already receiving relief.

• Section 1(a) closes new applications, effective January 1, 2026, for exemptions created by four local Acts from 2003, 2008 (two Acts), and 2010 covering county and school district property taxes for seniors aged 62 to 75 or older with income limits of $25,000 or $50,000.
• Section 1(b) lets seniors already receiving these exemptions keep them or apply instead for newer senior exemptions created by 2024 Acts (Ga. L. 2024, p. 3588 and p. 3592).
• Section 2 requires the Act to pass with a two-thirds majority vote in both chambers under the Georgia Constitution's local tax provisions.
• Section 3 requires Dawson County to hold a referendum no later than the Tuesday after the first Monday in November 2025, with the Act taking effect January 1, 2026 only if a majority of voters approve.
• Section 3 also provides that if the referendum fails or is not held, the bill is automatically repealed 365 days after the election date.
• Section 4 repeals any conflicting laws.

1. 2025-05-14Effective Date
2. 2025-05-14Act 338
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
• senior citizens
• homestead exemptions
• Dawson County
• local referendum