---
title: HB 824. Dawson County; ad valorem tax; close new applications for certain homestead exemptions for senior citizens
collection: bills
id: 2025-2026/hb824
cite_as: HB 824, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb824
md_url: https://georgiacommons.org/bills/2025-2026/hb824.md
text_url: https://georgiacommons.org/bills/2025-2026/hb824/text
source_url: https://www.legis.ga.gov/legislation/71607
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/hb823.md
next: https://georgiacommons.org/bills/2025-2026/hb825.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb824.md?full=1
bill_number: HB 824
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/HB824/2025
upstream_id: 2014758
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemptions
  - senior citizens
  - Dawson County
  - local referendum
---

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

## Text

25 LC 61 0219/AP
House Bill 824 (AS PASSED HOUSE AND SENATE)
By: Representatives Wade of the 9th and Chastain of the 7th
A BILL TO BE ENTITLED
AN ACT
To close for new applications certain homestead exemptions for senior citizens from Dawson1
County ad valorem taxes for county purposes and homestead exemptions for senior citizens2
from Dawson County school district ad valorem taxes for educational purposes pursuant to3
an Act to provide a homestead exemption from Dawson County ad valorem taxes for county4
purposes and Dawson County School District ad valorem taxes for educational purposes in5
the amount of $10,000.00 of the assessed value of the homestead for certain residents of that6
school district who are 62 to 74 years of age and who have household incomes not exceeding7
$25,000.00 and to provide a homestead exemption from such taxes for the full value of such8
homestead for certain residents of that school district who are 75 years of age or older and9
who have household incomes not exceeding $25,000.00, approved J une 3, 2003 (Ga. L.10
2003, p. 4431); an Act to provide a homestead exemption from Dawson County ad valorem11
taxes for county purposes in the amount of $60,000.00 of the as sessed value of the12
homestead for residents of that county who are disabled or who are 65 years of age or older13
and whose income does not e xceed $50,000.00, approved May 13, 2 008 (Ga. L. 2008, p.14
3871), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695);15
an Act to provide a homestead exemption from Dawson County school district ad valorem16
taxes for educational purposes in the amount of $60,000.00 of t he assessed value of the17
homestead for residents of that school district who are disabled or who are 65 years of age18
H. B. 824
- 1 -
25 LC 61 0219/AP
or older and whose income does not exceed $50,000.00, approved May 13, 2008 (Ga. L.19
2008, p. 3850), as amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p.20
3611); and an Act to provide a homestead exemption from Dawson County school district21
ad valorem taxes for educational purposes in the amount of $120 ,000.00 of the assessed22
value of the homestead for residents of that school district who are 70 years of age or older,23
approved May 28, 2010 (Ga. L. 2010, p. 3608); to provide that a ny senior citizen who24
receives any of these exemptions may continue to receive such e xemption or apply for25
another available homestead exemption; to provide for complianc e with constitutional26
requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory27
execution of election, and judicial remedies regarding failure to comply; to provide for28
related matters; to repeal conflicting laws; and for other purposes.29
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:30
SECTION 1.31
(a) On and after January 1, 2026, Dawson County shall no longer accept applications from32
senior citizens for new senior homestead exemptions pursuant to the following Acts:33
(1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for34
county purposes and Dawson County School District ad valorem ta xes for educational35
purposes in the amount of $10,000.00 of the assessed value of t he homestead for certain36
residents of that school district who are 62 to 74 years of age and who have household37
incomes not exceeding $25,000.00; to provide a homestead exemption from such taxes for38
the full value of such homestead for certain residents of that school district who are 7539
years of age or older and who have household incomes not exceed ing $25,000.00,40
approved June 3, 2003 (Ga. L. 2003, p. 4431);41
(2) An Act to provide a homestead exemption from Dawson County ad valorem taxes for42
county purposes in the amount of $60,000.00 of the assessed val ue of the homestead for43
H. B. 824
- 2 -
25 LC 61 0219/AP
residents of that county who are disabled or who are 65 years o f age or older and whose44
income does not exceed $50,000.00, approved May 13, 2008 (Ga. L . 2008, p. 3871), as45
amended, particularly by an Act approved May 28, 2010 (Ga. L. 2010, p. 3695);46
(3) An Act to provide a homestead exemption from Dawson County school district ad47
valorem taxes for educational purposes in the amount of $60,000.00 of the assessed value48
of the homestead for residents of that school district who are disabled or who are 65 years49
of age or older and whose income does not exceed $50,000.00, ap proved May 13, 200850
(Ga. L. 2008, p. 3850), as amended, particularly by an Act appr oved May 28, 2010 (Ga.51
L. 2010, p. 3611); and52
(4) An Act to provide a homestead exemption from Dawson County school district ad53
valorem taxes for educational purposes in the amount of $120,000.00 of the assessed value54
of the homestead for residents of that school district who are 70 years of age or older,55
approved May 28, 2010 (Ga. L. 2010, p. 3608).56
(b) Senior citizens to whom a homestead exemption was granted prior to January 1, 2026,57
pursuant to any Act included in subsection (a) of this section may continue to receive such58
exemption or apply for another available homestead exemption, i ncluding those available59
pursuant to the following Acts:60
(1) An Act to provide a homestead exemption from Dawson County ad valorem taxes for61
county purposes for certain senior citizens, approved April 22, 2024 (Ga. L. 2024, p. 3588);62
and63
(2) An Act to provide homestead exemptions from Dawson County school district ad64
valorem taxes for educational purposes for certain senior citizens, approved April 22, 202465
(Ga. L. 2024, p. 3592).66
H. B. 824
- 3 -
25 LC 61 0219/AP
SECTION 2.67
In accordance with the requirements of Article VII, Section II of the Constitution of the State68
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority69
vote in both the Senate and the House of Representatives.70
SECTION 3.71
The election superintendent of Dawson County shall call and conduct an election as provided72
in this section for the purpose of submitting this Act to the e lectors of Dawson County for73
approval or rejection. The election superintendent shall conduct that election no later than74
the Tuesday next following the first Monday in November, 2025, and shall issue the call and75
conduct that election as provided by general law. The election superintendent shall cause the76
date and purpose of the election to be published once a week fo r two weeks immediately77
preceding the date thereof in the official organ of Dawson Coun ty. The ballot shall have78
written or printed thereon the words:79
"( ) YES80
81
( ) NO82
83
84
85
86
87
88
89
90
91
92
Shall the Act be approved which provides that, beginning January 1, 2026,
Dawson County will no longer accept applications for new senior
homestead exemptions pursuant to the Acts listed below; provide d,
however, that senior citizens who have already been approved for any of
these homestead exemptions may choose to continue to receive th at
homestead exemption or apply for another available senior homes tead
exemption?
(1) An Act to provide a homestead exemption from Dawson County ad
valorem taxes for county purposes and Dawson County School District
ad valorem taxes for educational purposes in the amount of $10,000.00
of the assessed value of the homestead for certain residents of that school
district who are 62 to 74 years of age and who have household incomes
not exceeding $25,000.00; to provide a homestead exemption from such
H. B. 824
- 4 -
25 LC 61 0219/AP
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
taxes for the full value of such homestead for certain resident s of that
school district who are 75 years of age or older and who have household
incomes not exceeding $25,000.00, approved June 3, 2003 (Ga. L. 2003,
p. 4431);
(2) An Act to provide a homestead exemption from Dawson County ad
valorem taxes for county purposes in the amount of $60,000.00 o f the
assessed value of the homestead for residents of that county wh o are
disabled or who are 65 years of age or older and whose income does not
exceed $50,000.00, approved May 13, 2008 (Ga. L. 2008, p. 3871) , as
amended, particularly by an Act approved May 28, 2010 (Ga.
L. 2010, p. 3695);
(3) An Act to provide a homestead exemption from Dawson County
school district ad valorem taxes for educational purposes in the amount
of $60,000.00 of the assessed value of the homestead for residents of that
school district who are disabled or who are 65 years of age or older and
whose income does not exceed $50,000.00, approved May 13, 2008 (Ga.
L. 2008, p. 3850), as amended, particularly by an Act approved
May 28, 2010 (Ga. L. 2010, p. 3611); and
(4) An Act to provide a homestead exemption from Dawson County
school district ad valorem taxes for educational purposes in the amount
of $120,000.00 of the assessed value of the homestead for resid ents of
that school district who are 70 years of age or older, approved May 28,
2010 (Ga. L. 2010, p. 3608).
This Act does not affect the availability of senior homestead e xemptions
pursuant to the following Acts:
(1) An Act to provide a homestead exemption from Dawson County ad
valorem taxes for county purposes for certain senior citizens, approved
H. B. 824
- 5 -
25 LC 61 0219/AP
120
121
122
123
April 22, 2024, (Ga. L. 2024, p. 3588); or
(2) An Act to provide homestead exemptions from Dawson County
school district ad valorem taxes for educational purposes for c ertain
senior citizens, approved April 22, 2024, (Ga. L. 2024, p. 3592)."
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
124
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on125
such question are for approval of the Act, Section 1 of this Act shall become of full force and126
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted127
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall128
be automatically repealed on the 365th calendar day following the election date provided for129
in this section. The expense of such election shall be borne by Dawson County. It shall be130
the election superintendent's duty to certify the result thereof to the Secretary of State. The131
provisions of this section shall be mandatory upon the election superintendent and are not132
intended as directory. If the election superintendent fails or refuses to comply with this133
section, any elector of the Dawson County may apply for a writ of mandamus to compel the134
election superintendent to perform his or her duties under this section. If the court finds that135
the election superintendent has not complied with this section, the court shall fashion136
appropriate relief requiring the election superintendent to call and conduct such election on137
the date required by this section or on the next date authorized for special elections provided138
for in Code Section 21-2-540 of the O.C.G.A.139
SECTION 4.140
All laws and parts of laws in conflict with this Act are repealed.141
H. B. 824
- 6 -

## 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 824 would close several older senior citizen homestead tax exemption programs in Dawson County to new applicants starting January 1, 2026, while letting current recipients keep their exemptions, pending voter approval.

### Plain-language summary

Dawson County currently offers several older homestead exemptions that reduce property taxes for senior citizens, created by separate local Acts dating back to 2003 and 2008. These exemptions vary by age, disability status, and income limits, and reduce either county or school district property taxes.
This bill would stop Dawson County from accepting new applications for four of these older senior exemption programs starting January 1, 2026. Seniors who already have one of these exemptions could keep receiving it, or could switch to apply for a newer senior exemption created by 2024 Acts instead. Because this changes local tax law, the bill requires a two-thirds vote in the General Assembly and must be approved by Dawson County voters in a November 2025 referendum. If voters reject it, the closure never takes effect and the bill repeals itself.

### What it does

- Stops Dawson County from accepting new applications for four specific senior citizen homestead tax exemption programs on and after January 1, 2026.
- Allows seniors already receiving one of these older exemptions to keep it or switch to a newer 2024 senior homestead exemption instead.
- Leaves two newer 2024 Dawson County senior homestead exemption Acts fully available and unaffected by the closure.
- Requires the closure to be approved by Dawson County voters in a referendum by early November 2025 before it can take effect.
- Automatically repeals the entire Act if voters reject the referendum or if the election is not properly held.

### Who it affects

Dawson County senior citizens who currently receive or might apply for the county's older homestead exemptions based on age, disability, or income; Dawson County government and school district, which administer the exemptions; and Dawson County voters, who must approve the change in a referendum.

### Why it matters

Seniors who already qualify for these older Dawson County exemptions would not lose them, but anyone who has not yet applied would no longer be able to use these specific programs after 2026, and would instead need to qualify under the county's newer 2024 senior exemption rules.

### Key provisions

- Section 1(a) closes new applications, starting January 1, 2026, for four named Dawson County senior homestead exemption Acts from 2003, 2008, and 2010, covering both county and school district property taxes.
- Section 1(b) lets seniors already approved for these exemptions before January 1, 2026 keep them, or instead apply for the 2024 Dawson County senior exemptions (Ga. L. 2024, p. 3588 and p. 3592).
- Section 2 requires a two-thirds majority vote in both the House and Senate for the Act to become law, per the Georgia Constitution.
- Section 3 requires a Dawson County referendum by the Tuesday after the first Monday in November 2025, with the exemption closure taking effect January 1, 2026 only if voters approve.
- Section 3 provides that if voters reject the measure or no valid election is held, the closure never takes effect and the entire Act automatically repeals 365 days after the election date.
- Section 4 repeals any conflicting laws.

## 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/71607

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb824.md?full=1