HB 835: Dalton, City of; school district ad valorem tax; increase homestead exemption

Since 2004, Georgia law has given residents of the City of Dalton who are 70 or older a homestead exemption of $150,000 of their home's assessed value against City of Dalton independent school district property taxes. House Bill 835 would raise that exemption to $325,000, meaning a larger share of an eligible homeowner's home value would be shielded from school district property taxes. Because the change affects local tax exemptions, the Georgia Constitution requires both a two-thirds vote in the General Assembly and local voter approval. The bill calls for a referendum in the City of Dalton independent school district on the November 2025 election date. If a majority approve, the higher exemption takes effect January 1, 2026. If voters reject it or no election is held, the bill is automatically repealed a year after the scheduled election date.

• Increases the homestead exemption from City of Dalton independent school district property taxes for residents 70 and older from $150,000 to $325,000 of assessed home value.
• Requires a local referendum in the City of Dalton independent school district on the November 2025 election date for voters to approve or reject the change.
• Sets the exemption increase to take effect January 1, 2026 only if voters approve it.
• Provides for automatic repeal of the entire Act 365 days after the election if voters reject it or the election is not held.
• Allows any voter in the school district to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Homeowners age 70 or older living within the City of Dalton independent school district, who would see a larger property tax exemption; the Dalton election superintendent, who must organize the referendum; and the City of Dalton, which must pay for the election.

If approved by voters, eligible Dalton homeowners 70 and older would owe school district property taxes on a smaller portion of their home's value, lowering their tax bills. The change depends entirely on the outcome of a local vote in November 2025 rather than taking effect automatically.

• Section 1 rewrites the 2004 law to raise the homestead exemption from $150,000 to $325,000 of assessed value for residents 70 or older in the City of Dalton independent school district.
• Section 2 requires the Act to receive a two-thirds majority vote in both the Georgia House and Senate to comply with the state constitution.
• Section 3 sets up a referendum on the November 2025 election date, specifies the ballot question wording, and states the exemption increase takes effect January 1, 2026 if approved.
• Section 3 also provides that if the referendum fails or is not held, the entire Act is automatically repealed 365 days after the scheduled election date.
• Section 3 allows a court to compel the election superintendent to hold the vote via a mandamus action if they fail to comply.
• Section 4 sets the Act's effective date as upon the Governor's approval or becoming law without signature, except for the referendum provisions in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 340
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)

• Kasey Carpenter (R, HD-4)Primary sponsor
• Jason Ridley (R, HD-6)
• Steve Tarvin (R, HD-2)

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
• Dalton schools
• senior citizens
• local referendum