---
title: HB 835. Dalton, City of; school district ad valorem tax; increase homestead exemption
collection: bills
id: 2025-2026/hb835
cite_as: HB 835, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb835
md_url: https://georgiacommons.org/bills/2025-2026/hb835.md
text_url: https://georgiacommons.org/bills/2025-2026/hb835/text
source_url: https://www.legis.ga.gov/legislation/71636
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.
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omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb835.md?full=1
bill_number: HB 835
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:
  - Kasey Carpenter
  - Jason Ridley
  - Steve Tarvin
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB835/2025
upstream_id: 2014670
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - Dalton schools
  - local referendum
---

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

## Text

25 LC 44 3180/AP
House Bill 835 (AS PASSED HOUSE AND SENATE)
By: Representatives Carpenter of the 4th, Ridley of the 6th, and Tarvin of the 2nd
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide for a homestead exemption from City of Dalton independent1
school district ad valorem taxes for educational purposes in th e amount of $150,000.00 of2
the assessed value of the homestead for residents of that school district who are 70 years of3
age or over, approved May 17, 2004 (Ga. L. 2004, p. 3763), as amended, so as to increase4
such exemption; to provide for compliance with constitutional requirements; to provide for5
a referendum, effective dates, and automatic repeal; to provide for mandatory execution of6
election and judicial remedies regarding failure to comply; to provide for related matters; to7
repeal conflicting laws; and for other purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
An Act to provide for a homest ead exemption from City of Dalton independent school11
district ad valorem taxes for educational purposes in the amoun t of $150,000.00 of the12
assessed value of the homestead for residents of that school district who are 70 years of age13
or over, approved May 17, 2004 (Ga. L. 2004, p. 3763), as amended, is amended by revising14
subsection (b) of Section 1 as follows:15
H. B. 835
- 1 -
25 LC 44 3180/AP
"(b) Each resident of the City of Dalton independent school district who is 70 years of age16
or older is granted an exemption on that person's homestead fro m City of Dalton17
independent school district ad valorem taxes for educational pu rposes in the amount18
of $325,000.00 of the assessed value of that homestead. The va lue of that property in19
excess of such exempted amount shall remain subject to taxation."20
SECTION 2.21
In accordance with the requirements of Article VII, Section II of the Constitution of the State22
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority23
vote in both the Senate and the House of Representatives.24
SECTION 3.25
The election superintendent of the City of Dalton shall call an d conduct an election as26
provided in this section for the purpose of submitting this Act to the electors of the City of27
Dalton independent school district for approval or rejection. The election superintendent28
shall conduct that election on the Tuesday following the first Monday in November, 2025,29
and shall issue the call and conduct such election as provided by general law. The election30
superintendent shall cause the date and purpose of the election to be published once a week31
for two weeks immediately preceding the date thereof in the off icial organ of Whitfield32
County. The ballot shall have written or printed thereon the words:33
"( ) YES34
35
( ) NO36
37
Shall the Act be approved which increases the homestead exemption from
City of Dalton independent school district ad valorem taxes for educational
purposes for residents of that school district who are 70 years of age or older
to $325,000.00 of the assessed value of the homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring38
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on39
such question are for approval of the Act, Section 1 of this Act shall become of full force and40
H. B. 835
- 2 -
25 LC 44 3180/AP
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted41
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall42
be automatically repealed on the 365th calendar day following the election date provided for43
in this section. The expense of such election shall be borne by the City of Dalton. It shall44
be the election superintendent's duty to certify the result the reof to the Secretary of State. 45
The provisions of this section shall be mandatory upon the election superintendent and are46
not intended as directory. If the election superintendent fails or refuses to comply with this47
section, any elector of the City of Dalton independent school district may apply for a writ of48
mandamus to compel the election superintendent to perform his o r her duties under this49
section. If the court finds that the election superintendent has not complied with this section,50
the court shall fashion appropriate relief requiring the electi on superintendent to call and51
conduct such election on the date required by this section or on the next date authorized for52
special elections provided for in Code Section 21-2-540 of the O.C.G.A.53
SECTION 4.54
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon55
its approval by the Governor or upon its becoming law without such approval.56
SECTION 5.57
All laws and parts of laws in conflict with this Act are repealed.58
H. B. 835
- 3 -

## 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 835 would raise the school tax homestead exemption for Dalton residents age 70 and older from $150,000 to $325,000 of assessed home value, pending voter approval in a November 2025 referendum.

### Plain-language summary

Since 2004, Dalton residents 70 and older have received a homestead exemption of $150,000 of assessed home value on City of Dalton independent school district property taxes used for education. This bill would raise that exemption to $325,000, meaning eligible homeowners would pay school taxes on a much smaller portion of their home's value.
The change cannot take effect on its own. Because it affects a local tax exemption, the bill required a two thirds vote in both the House and Senate, and it must also be approved by voters in the City of Dalton independent school district in a referendum on the Tuesday following the first Monday in November 2025. If voters approve, the new exemption amount takes effect January 1, 2026. If voters reject it or no election is held, the increase does not happen and the whole Act automatically repeals a year after the scheduled election date.

### What it does

- Raises the City of Dalton independent school district homestead tax exemption for residents 70 and older from $150,000 to $325,000 of assessed home value.
- Requires a local referendum in the Dalton school district in November 2025 before the increase can take effect.
- Sets an effective date of January 1, 2026 for the higher exemption if voters approve it in the referendum.
- Automatically repeals the entire Act 365 days after the election if voters reject the increase or no election is held.
- Allows any elector in the district to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

### Who it affects

Homeowners age 70 or older who live within the City of Dalton independent school district and pay school property taxes there. It also involves the Whitfield County election superintendent, who must organize the referendum, and voters in that school district who will decide the outcome.

### Why it matters

If approved by voters, eligible Dalton homeowners 70 and older would owe school property taxes on a much smaller share of their home's value, lowering their tax bills. The change depends entirely on the outcome of the November 2025 referendum and would not happen automatically.

### Key provisions

- Section 1 revises the 2004 Act to raise the exemption amount in subsection (b) from $150,000.00 to $325,000.00 of assessed home value for residents 70 or older.
- Section 2 requires the Act to receive a two-thirds majority vote in both the House and Senate under Georgia's constitutional rules for local tax legislation.
- Section 3 directs the Whitfield County election superintendent to hold a referendum on the Tuesday following the first Monday in November 2025, sets the ballot question wording, and makes the exemption effective January 1, 2026 only if a majority vote yes.
- Section 3 also provides that if voters reject the measure or no election occurs, the Act is automatically repealed 365 days after the scheduled election date, and allows electors to seek a court order compelling the election superintendent to act.
- Section 4 sets the general effective date as the date the Governor signs the bill or it otherwise becomes law, except where Section 3 controls.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Kasey Carpenter, Jason Ridley, Steve Tarvin
- Official page: https://www.legis.ga.gov/legislation/71636

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb835.md?full=1