HB 842: Whitfield County; ad valorem tax; revise homestead exemption amount

Whitfield County already offers a special break on property taxes (a homestead exemption) for residents age 70 or older, currently set at $250,000 of a home's appraised value under a 2023 law. This bill raises that exemption amount to $325,000. The change only applies to county property taxes for county purposes, not school or city taxes. Because it changes a local tax exemption, the bill needs a two-thirds vote in the General Assembly and then approval by Whitfield County voters in a referendum set for the Tuesday after the first Monday in November 2025. If voters approve, the higher exemption starts applying to taxes for 2026 and later. If voters reject it or the election isn't held as required, the whole bill automatically repeals itself about a year after the election date.

• Raises the Whitfield County homestead property tax exemption for residents 70 and older from $250,000 to $325,000 of a home's appraised value.
• Applies the new exemption amount to taxable years starting on or after January 1, 2026, if approved.
• Requires a countywide referendum in November 2025 asking voters to approve or reject the increase.
• Automatically repeals the entire Act 365 days after the election if voters reject it or the election is not held as required.
• Allows any Whitfield County voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.

Whitfield County homeowners age 70 or older who claim the homestead exemption, the Whitfield County tax commissioner's office, the county election superintendent who must run the referendum, and Whitfield County voters who will decide the measure in November 2025.

If approved, eligible senior homeowners in Whitfield County would shield an additional $75,000 of their home's value from county property taxes, lowering their county tax bills starting in 2026. If voters reject it, the current $250,000 exemption and the underlying 2023 law would eventually disappear entirely.

• Section 1 rewrites subsection (b) of the 2023 Act to raise the exemption from $250,000.00 to $325,000.00 of appraised value for residents 70 or older.
• Section 1 also revises subsection (f) so the new exemption amount applies to taxable years beginning on or after January 1, 2026.
• 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 sets a November 2025 referendum, specifies the ballot language, and states the Act becomes effective January 1, 2026 only if a majority approve it.
• Section 3 provides for automatic repeal of the whole Act 365 days after the election if it fails or is not held, and allows a court to compel the election if the superintendent does not act.
• Section 4 makes the Act effective upon the Governor's approval or otherwise becoming law, except for the referendum timing set in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 343
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
• Whitfield County
• senior citizens
• local referendum