---
title: HB 842. Whitfield County; ad valorem tax; revise homestead exemption amount
collection: bills
id: 2025-2026/hb842
cite_as: HB 842, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb842
md_url: https://georgiacommons.org/bills/2025-2026/hb842.md
text_url: https://georgiacommons.org/bills/2025-2026/hb842/text
source_url: https://www.legis.ga.gov/legislation/71644
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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previous: https://georgiacommons.org/bills/2025-2026/hb841.md
next: https://georgiacommons.org/bills/2025-2026/hb843.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb842.md?full=1
bill_number: HB 842
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/HB842/2025
upstream_id: 2014731
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Whitfield County
  - senior citizens
  - local referendum
---

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

## Text

25 LC 47 3669/AP
House Bill 842 (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 providing a homestead exemption from Whitfield County ad valorem taxes1
for county purposes in the amount of $250,000.00 of the appraised value of the homestead2
for residents of that county who are 70 years of age or over, a pproved May 3, 2023 (Ga.3
L. 2023, p. 4357), so as to revise the exemption amount; to pro vide for applicability; to4
provide for compliance with constitutional requirements; to pro vide for a referendum,5
effective dates, automatic repeal, mandatory execution of elect ion, and judicial remedies6
regarding failure to comply; to repeal conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
An Act providing a homestead exemption from Whitfield County ad valorem taxes for10
county purposes in the amount of $250,000.00 of the appraised value of the homestead for11
residents of that county who are 70 years of age or over, approved May 3, 2023 (Ga. L. 2023,12
p. 4357) is amended by revising subsections (b) and (f) of Section 1 as follows:13
"(b) Each resident of Whitfield County who is 70 years of age o r older on or before14
January 1 of the year in which application for the exemption un der this Act is made is15
granted an exemption on that person's homestead from Whitfield County ad valorem taxes16
H. B. 842
- 1 -
25 LC 47 3669/AP
for county purposes in the am ount of $325,000.00 of the apprais ed value of that17
homestead."18
"(f) The exemption granted by subsection (b) of this section shall apply to all taxable years19
beginning on or after January 1, 2026."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 Whitfield County shall call and conduct an election as26
provided in this section for the purpose of submitting this Act to the electors of the Whitfield27
County for approval or rejection. The election superintendent shall conduct that election on28
the Tuesday following the first Monday in November, 2025, and s hall issue the call and29
conduct that election as provided by general law. The election superintendent shall cause the30
date and purpose of the election to be published once a week fo r two weeks immediately31
preceding the date thereof in the official organ of Whitfield County. The ballot shall have32
written or printed thereon the words:33
"( ) YES34
35
( ) NO36
37
38
Shall the Act be approved which revises the homestead exemption from
Whitfield County ad valorem taxes for county purposes from $250,000.00
of the appraised value to $325,000.00 of the appraised value of the
homestead for residents of that school district who are 70 year s of age or
older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring39
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on40
such question are for approval of the Act, Section 1 of this Act shall become of full force and41
H. B. 842
- 2 -
25 LC 47 3669/AP
effect on January 1, 2026. If this Act is not so approved or if the election is not conducted42
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall43
be automatically repealed on the 365th calendar day immediately following that election44
date. The expense of such election shall be borne by the Whitfield County. It shall be the45
election superintendent's duty to certify the result thereof to the Secretary of State. The46
provisions of this section shall be mandatory upon the election superintendent and are not47
intended as directory. If the election superintendent fails or refuses to comply with this48
section, any elector of the Whitfield County may apply for a wr it of mandamus to compel49
the election superintendent to perform his or her duties under this section. If the court finds50
that the election superintendent has not complied with this sec tion, the court shall fashion51
appropriate relief requiring the election superintendent to call and conduct such election on52
the date required by this section or on the next date authorized for special elections provided53
for in Code Section 21-2-540 of the O.C.G.A.54
SECTION 4.55
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon56
its approval by the Governor or upon its becoming law without such approval.57
SECTION 5.58
All laws and parts of laws in conflict with this Act are repealed.59
H. B. 842
- 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 842 would raise Whitfield County's property tax exemption for homeowners 70 and older from $250,000 to $325,000 of a home's appraised value, pending voter approval in a November 2025 referendum.

### Plain-language summary

Whitfield County currently offers a homestead exemption on county property taxes for residents 70 or older, covering $250,000 of a home's appraised value under a 2023 law. This bill would raise that exemption to $325,000 of appraised value.
The change would only take effect if Whitfield County voters approve it in a referendum on the November 2025 general election ballot, and if the Georgia General Assembly itself approved the bill by a two-thirds vote in both chambers, as required for local constitutional amendments. If voters say yes, the higher exemption would apply starting with the 2026 tax year. If voters reject it or no election is held as required, the bill would automatically be repealed one year after the scheduled election date.

### What it does

- 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.
- Requires the exemption increase to apply to all taxable years beginning on or after January 1, 2026.
- Requires the bill to pass with a two thirds majority vote in both the Georgia House and Senate to satisfy state constitutional rules for local tax laws.
- Requires a countywide referendum in Whitfield County on the November 2025 ballot before the change can take effect.
- Automatically repeals the bill 365 days after the election if voters reject it or if 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 it is not conducted as required.

### Who it affects

Whitfield County homeowners age 70 or older who claim the homestead exemption, the Whitfield County tax digest and county government revenue, the county election superintendent who must run the referendum, and Whitfield County voters who will decide the outcome.

### Why it matters

If approved by voters, eligible senior homeowners in Whitfield County would shield an additional $75,000 of their home's value from county property taxes starting in 2026, lowering their tax bills, while the county would collect less property tax revenue from that group of homeowners.

### Key provisions

- Section 1 amends the 2023 Whitfield County homestead exemption law, raising the exempted appraised value from $250,000 to $325,000 for residents 70 and older.
- Section 1 also sets the exemption's applicability to taxable years beginning on or after January 1, 2026.
- Section 2 requires a two thirds majority vote in both legislative chambers for the Act to become law, per the Georgia Constitution's rules on local tax legislation.
- Section 3 requires a Whitfield County referendum on the November 2025 general election ballot and specifies the exact ballot question wording.
- Section 3 provides that if voters do not approve the measure or the election is not held, the Act is automatically repealed 365 days after the election date.
- Section 3 allows a court to compel the election superintendent to hold the required election via mandamus if they fail to do so.
- Section 4 sets the general effective date as upon the Governor's approval or the Act becoming law without approval, except for the election provisions in Section 3.

## 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/71644

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb842.md?full=1