HB 844: Whitfield County; School District ad valorem tax; revise homestead exemption amount

Whitfield County School District already gives residents age 70 and older a break on their property taxes for school purposes, known as a homestead exemption. This bill would increase that exemption amount, raising it to $325,000 of the home's appraised value starting with taxable years on or after January 1, 2026. Because the change affects local school taxes, the Georgia Constitution requires it to pass by a two-thirds vote in both the House and Senate, which it did, and then go before Whitfield County School District voters in a referendum on the Tuesday after the first Monday in November 2025. If voters approve it, the new exemption amount takes effect January 1, 2026. If voters reject it or the election is not held as required, the bill is automatically repealed 365 days after the election date, and the exemption stays at its current level.

• Raises the Whitfield County School District homestead exemption for residents 70 and older from $250,000 to $325,000 of the home's appraised value.
• Sets the new exemption to apply to taxable years beginning on or after January 1, 2026.
• Requires a countywide referendum in November 2025 before the higher exemption can take effect.
• Automatically repeals the change if voters reject it or if the required election is not properly conducted, with the repeal happening 365 days after the election date.
• Allows any Whitfield County School District voter to seek a court order (a writ of mandamus) forcing the election superintendent to hold the vote if it is skipped.

Whitfield County residents age 70 or older who own homes within the Whitfield County School District, since they would receive the larger property tax exemption. Whitfield County election officials and the county itself, which must run and pay for the referendum, are also affected.

For eligible senior homeowners in Whitfield County, a higher exemption means less of their home's value is taxed for school purposes, potentially lowering their annual property tax bill. Whether this happens depends entirely on the outcome of the November 2025 local referendum.

• Section 1 raises the exemption amount in the 2003 Act (as amended in 2023) from $250,000 to $325,000 of appraised value for residents 70 and older.
• Section 2 sets the exemption's applicability to taxable years starting on or after January 1, 2026.
• Section 3 requires a two-thirds majority vote in both legislative chambers, consistent with the Georgia Constitution's rules for local tax laws.
• Section 4 directs Whitfield County's election superintendent to hold a referendum in November 2025 and specifies the ballot language voters will see.
• Section 4 also provides that the exemption change takes effect only if a majority of voters approve it, and automatically repeals the Act 365 days after the election if it fails.
• Section 5 sets the bill's general effective date as the date the Governor signs it or it otherwise becomes law, except for the referendum provisions in Section 4.

1. 2025-05-14Effective Date
2. 2025-05-14Act 345
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