--- title: HB 844. Whitfield County; School District ad valorem tax; revise homestead exemption amount collection: bills id: 2025-2026/hb844 cite_as: HB 844, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb844 md_url: https://georgiacommons.org/bills/2025-2026/hb844.md text_url: https://georgiacommons.org/bills/2025-2026/hb844/text source_url: https://www.legis.ga.gov/legislation/71646 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/hb843.md next: https://georgiacommons.org/bills/2025-2026/hb845.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 919 omitted_url: https://georgiacommons.org/bills/2025-2026/hb844.md?full=1 bill_number: HB 844 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/HB844/2025 upstream_id: 2014696 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Whitfield County - school district funding - senior citizens --- # HB 844. Whitfield County; School District ad valorem tax; revise homestead exemption amount ## Text 25 LC 47 3668/AP House Bill 844 (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 School District1 ad valorem taxes for educational purposes in the amount of $150 ,000.00 of the assessed2 value of the homestead for certain residents of that school district who are 70 years of age3 or over, approved June 3, 2003 (Ga. L. 2003, p. 4538), as amended, particularly by an Act4 approved May 3, 2023 (Ga. L. 2023, p. 4354), so as to revise th e exemption amount; to5 specify the terms and conditions of the exemption; to provide for applicability; to provide for6 compliance with constitutional requirements; to provide for a r eferendum, effective dates,7 automatic repeal, mandatory execution of election, and judicial remedies regarding failure8 to comply; to repeal conflicting laws; and for other purposes.9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:10 SECTION 1.11 An Act providing a homestead exemption from Whitfield County School District ad valorem12 taxes for educational purposes in the amount of $150,000.00 of the assessed value of the13 homestead for certain residents of that school district who are 70 years of age or over,14 approved June 3, 2003 (Ga. L. 2003, p. 4538), as amended, particularly by an Act approved15 H. B. 844 - 1 - 25 LC 47 3668/AP May 3, 2023 (Ga. L. 2023, p. 4354), is amended by revising subsection (a) of Section 2 as16 follows:17 "(a) For taxable years beginning on or after January 1, 2026, each resident of the Whitfield18 County School District who is a senior citizen is granted an ex emption on that person's19 homestead from all Whitfield County School District ad valorem taxes for educational20 purposes in the amount of $325,000.00 of the appraised value of that homestead. The21 value of that property in excess of such exempted amount shall remain subject to taxation."22 SECTION 2.23 Said Act is further amended by revising Section 6 as follows:24 "SECTION 6.25 The exemption granted by this Act shall apply to taxable years beginning on or after26 January 1, 2026."27 SECTION 3.28 In accordance with the requirements of Article VII, Section II of the Constitution of the State29 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority30 vote in both the Senate and the House of Representatives.31 SECTION 4.32 The election superintendent of Whitfield County shall call and conduct an election as33 provided in this section for the purpose of submitting this Act to the electors of the Whitfield34 County School District for approval or rejection. The election superintendent shall conduct35 that election on the Tuesday following the first Monday in November, 2025, and shall issue36 the call and conduct that election as provided by general law. The election superintendent37 shall cause the date and purpose of the election to be published once a week for two weeks38 H. B. 844 - 2 - 25 LC 47 3668/AP immediately preceding the date thereof in the official organ of Whitfield County. The ballot39 shall have written or printed thereon the words:40 "( ) YES41 42 ( ) NO43 44 45 Shall the Act be approved which revises the homestead exemption from Whitfield County School District ad valorem taxes for educational purposes from $250,000.00 of the assessed value to $325,000.00 of the ap praised value of the homestead for residents of that school district who are 70 years of age or older?" All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring46 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on47 such question are for approval of the Act, Sections 1 and 2 of this Act shall become of full48 force and effect on January 1, 2026. If this Act is not so app roved or if the election is not49 conducted as provided in this section, Sections 1 and 2 of this Act shall not become effective,50 and this Act shall be automatically repealed on the 365th calendar day immediately following51 that election date. The expense of such election shall be borne by Whitfield County. It shall52 be the election superintendent's duty to certify the result the reof to the Secretary of State. 53 The provisions of this section shall be mandatory upon the election superintendent and are54 not intended as directory. If the election superintendent fails or refuses to comply with this55 section, any elector of the Wh itfield County School District ma y apply for a writ of56 mandamus to compel the election superintendent to perform his o r her duties under this57 section. If the court finds that the election superintendent has not complied with this section,58 the court shall fashion appropriate relief requiring the electi on superintendent to call and59 conduct such election on the date required by this section or on the next date authorized for60 special elections provided for in Code Section 21-2-540 of the O.C.G.A. 61 SECTION 5.62 Except as otherwise provided in Section 4 of this Act, this Act shall become effective upon63 its approval by the Governor or upon its becoming law without such approval.64 H. B. 844 - 3 - 25 LC 47 3668/AP SECTION 6.65 All laws and parts of laws in conflict with this Act are repealed.66 H. B. 844 - 4 - ## 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 844 would raise the school tax homestead exemption for senior residents of the Whitfield County School District from $250,000 to $325,000 of home value, pending voter approval in a November 2025 referendum. ### Plain-language summary Whitfield County School District already gives homeowners age 70 and older an exemption that shields part of their home's value from the district's property taxes for education. This bill would increase that exemption amount to $325,000 of the appraised value of the homestead, up from the current $250,000 level, starting with taxable years beginning on or after January 1, 2026. Because this changes a local tax exemption tied to the Georgia Constitution, the bill needs a two-thirds vote in both the House and Senate, which it has already received according to the bill's status. It also requires voter approval: Whitfield County must hold a referendum on the Tuesday after the first Monday in November 2025. If voters approve, the higher exemption takes effect January 1, 2026. If not, or if the election is not held as required, the bill's substantive changes never take effect and the whole Act repeals itself 365 days after the election date. ### What it does - Raises the Whitfield County School District homestead tax exemption for senior residents (age 70 and older) from $250,000 to $325,000 of the home's appraised value. - Applies the new exemption amount to taxable years beginning on or after January 1, 2026, if approved. - Requires a countywide referendum in November 2025 so voters can approve or reject the higher exemption before it can take effect. - Automatically repeals the entire Act 365 days after the election if voters reject it or the election is not properly held. - Requires the election superintendent to conduct the vote and allows any resident to seek a court order (a writ of mandamus) forcing compliance if the superintendent fails to hold it. ### Who it affects Homeowners age 70 or older living within the Whitfield County School District, who would see a larger exemption shielding home value from school property taxes; the Whitfield County election superintendent, who must run the referendum; and the school district's tax base, which is affected by the exemption size. ### Why it matters If voters approve, eligible senior homeowners in Whitfield County would pay school property taxes on a smaller share of their home's value, lowering their tax bills. If the referendum fails or isn't held properly, the exemption stays at its current $250,000 level and this Act disappears entirely. ### Key provisions - Section 1 revises subsection (a) of Section 2 of the original 2003 Act, raising the exemption from $250,000 to $325,000 of appraised home value for residents 70 and older, effective for tax years starting January 1, 2026. - Section 2 updates Section 6 of the original Act to match the new effective date of January 1, 2026. - Section 3 requires a two-thirds majority vote in both chambers of the General Assembly, as mandated by the Georgia Constitution for this type of local tax law. - Section 4 requires a countywide referendum in November 2025, spells out the ballot language, and provides for automatic repeal 365 days after the election if voters reject it or the election isn't held. - Section 5 sets the general effective date as upon the Governor's approval or the bill becoming law without signature, except for the referendum provisions in Section 4. ## 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/71646 > The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb844.md?full=1