---
title: HB 843. Dalton, City of; ad valorem tax for municipal purposes; increase homestead exemption
collection: bills
id: 2025-2026/hb843
cite_as: HB 843, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb843
md_url: https://georgiacommons.org/bills/2025-2026/hb843.md
text_url: https://georgiacommons.org/bills/2025-2026/hb843/text
source_url: https://www.legis.ga.gov/legislation/71645
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.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb842.md
next: https://georgiacommons.org/bills/2025-2026/hb844.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb843.md?full=1
bill_number: HB 843
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/HB843/2025
upstream_id: 2014693
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - City of Dalton
  - local referendum
---

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

## Text

25 LC 44 3179/AP
House Bill 843 (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 ad valorem1
taxes for municipal purposes in the amount of $150,000.00 of th e assessed value of the2
homestead for residents of that city who are 70 years of age or over, approved May 17, 20043
(Ga. L. 2004, p. 3766), as amended, so as to increase such exemption; to revise provisions4
for the grandfathering of certain residents; to provide for com pliance with constitutional5
requirements; to provide for a referendum, effective dates, aut omatic repeal, mandatory6
execution of election, and judicial remedies regarding failure to comply; to provide for7
related matters; to 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 homestead exemption from City of Dalton ad valorem taxes for11
municipal purposes in the amount of $150,000.00 of the assessed value of the homestead for12
residents of that city who are 70 years of age or over, approved May 17, 2004 (Ga. L. 2004,13
p. 3766), as amended, is amended by revising subsection (b) of Section 1 as follows:14
"(b) Each resident of the City of Dalton who is a senior citizen is granted an exemption on15
that person's homestead from City of Dalton ad valorem taxes for municipal purposes in16
H. B. 843
- 1 -
25 LC 44 3179/AP
the amount of $325,000.00 of the assessed value of that homeste ad. The value of that17
property in excess of such exempted amount shall remain subject to taxation."18
SECTION 2.19
In accordance with the requirements of Article VII, Section II of the Constitution of the State20
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority21
vote in both the Senate and the House of Representatives.22
SECTION 3.23
The municipal election superintendent of the City of Dalton shall call and conduct an election24
as provided in this section for the purpose of submitting this Act to the electors of the City25
of Dalton for approval or rejection. The municipal election superintendent shall conduct that26
election on any permissible special election date under Code Se ction 21-2-540 of the27
O.C.G.A., but not later than the November, 2026, general election and shall issue the call and28
conduct such election as provided by general law. The municipa l election superintendent29
shall cause the date and purpose of the election to be published once a week for two weeks30
immediately preceding the date thereof in the official organ of Whitfield County. The ballot31
shall have written or printed thereon the words:32
"( ) YES33
( ) NO34
35
36
Shall the Act be approved which increases the homestead exemption from
City of Dalton ad valorem taxes for municipal purposes for citizens age 70
years or over to the amount of $325,000.00 of the assessed valu e of the
homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring37
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on38
such question are for approval of the Act, Section 1 of this Act shall become of full force and39
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted40
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall41
H. B. 843
- 2 -
25 LC 44 3179/AP
be automatically repealed on the 365th calendar day following the election date provided for42
in this section. The expense of such election shall be borne by the City of Dalton. It shall43
be the municipal election superintendent's duty to certify the result thereof to the Secretary44
of State. The provisions of this section shall be mandatory up on the municipal election45
superintendent and are not intended as directory. If the munic ipal election superintendent46
fails or refuses to comply with this section, any elector of the City of Dalton may apply for47
a writ of mandamus to compel the municipal election superintendent to perform his or her48
duties under this section. If the court finds that the municipal election superintendent has not49
complied with this section, the court shall fashion appropriate relief requiring the municipal50
election superintendent to call and conduct such election on the date required by this section51
or on the next date authorized for special elections provided for in Code Section 21-2-54052
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. 843
- 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 843 would raise the City of Dalton's property tax exemption for homeowners age 70 and older from $150,000 to $325,000 of a home's assessed value, pending voter approval.

### Plain-language summary

Since 2004, Dalton residents age 70 and older have received a break on their property taxes (a homestead exemption) worth $150,000 of their home's assessed value for city taxes. This bill would raise that exemption to $325,000, meaning eligible seniors would pay city property taxes on a smaller portion of their home's value.
Because the change affects local tax law, the Georgia Constitution requires a two-thirds vote in both the House and Senate, which this bill states it must receive to become law. The bill also requires Dalton's election superintendent to hold a local referendum, no later than the November 2026 general election, letting Dalton voters approve or reject the increase. If voters approve it, the higher exemption takes effect January 1, 2027. If voters reject it or the election is not held, the bill is automatically repealed one year after the election date.

### What it does

- Increases the City of Dalton's homestead tax exemption for residents age 70 and older from $150,000 to $325,000 of a home's assessed value.
- Requires the change to pass by a two-thirds majority in both the Georgia House and Senate to satisfy state constitutional rules on local tax laws.
- Requires Dalton's municipal election superintendent to hold a local referendum on the increase no later than November 2026.
- Sets the new exemption to take effect January 1, 2027 only if voters approve it in the referendum.
- Automatically repeals the entire Act 365 days after the election if voters reject it or if no election is held.
- Allows any Dalton voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the required election if they fail to do so.

### Who it affects

Dalton residents age 70 and older who own their homes benefit from the larger tax break. The city government and its election superintendent must administer and pay for the referendum, and Whitfield County's official legal newspaper must publish notice of the election.

### Why it matters

If approved by voters, eligible Dalton seniors would owe city property taxes on significantly less of their home's assessed value, lowering their municipal tax bills starting in 2027. If the referendum fails, city tax rules for these homeowners stay unchanged.

### Key provisions

- Section 1 rewrites subsection (b) of the 2004 Dalton homestead exemption law to raise the exemption from $150,000 to $325,000 of assessed value for residents 70 and older.
- Section 2 states the Act cannot become law without a two-thirds majority vote in both chambers of the General Assembly, as required for local constitutional amendments.
- Section 3 requires a local referendum by November 2026, specifies the ballot language, sets a January 1, 2027 effective date if approved, and provides for automatic repeal and court enforcement if the election is mishandled.
- Section 4 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except for the referendum-related provisions in Section 3.
- Section 5 repeals any conflicting laws.

## 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/71645

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb843.md?full=1