HB 843: Dalton, City of; ad valorem tax for municipal purposes; increase homestead exemption

Since 2004, Dalton residents age 70 or older have been able to exempt $150,000 of their home's assessed value from the city's property taxes (formally called ad valorem taxes) that fund municipal government. This bill would more than double that exemption to $325,000, meaning eligible seniors would pay city property taxes only on the value of their home above that amount. Because the change affects local taxation, the Georgia Constitution requires it to pass by a two-thirds vote in both the House and Senate, which it did. It also cannot take effect until Dalton voters approve it in a referendum, which must be held no later than the November 2026 general election. If voters approve, the higher exemption starts January 1, 2027. If voters reject it or no election is held, the bill is automatically repealed 365 days after the scheduled election date.

• Increases the City of Dalton's homestead property tax exemption for residents 70 or older from $150,000 to $325,000 of assessed home value.
• Requires a citywide referendum in Dalton, to be held no later than the November 2026 general election, before the change can take effect.
• Sets the new exemption to take effect January 1, 2027 only if a majority of voters approve it in that referendum.
• Automatically repeals the entire Act 365 days after the referendum date if voters reject it or if no election is conducted.
• Allows any Dalton voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the required election if they fail to do so.

Dalton residents age 70 and older who own homes there, since they would receive a larger break on their city property tax bill. It also affects the City of Dalton's government, which funds municipal services partly through this tax and must pay for and administer the referendum.

If approved by voters, eligible senior homeowners in Dalton would owe city property taxes on a much smaller portion of their home's value, lowering their tax bills. The City of Dalton would collect less property tax revenue from these senior-owned homes going forward.

• Section 1 amends the 2004 Dalton homestead exemption law by raising the exempted amount from $150,000 to $325,000 of a senior homeowner's assessed home value.
• Section 2 requires the bill to pass by a two-thirds majority in both chambers of the Georgia General Assembly, as mandated for local tax changes under the state constitution.
• Section 3 requires a Dalton referendum by November 2026, specifies the ballot question wording, sets a January 1, 2027 effective date if approved, and provides for automatic repeal and court enforcement if the election is not held.
• Section 4 makes the rest of the Act effective upon the Governor's signature or it becoming law without signature, except for the referendum timing in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 344
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 Georgia
• senior citizens
• local referendum