--- title: HB 846. Cherokee County; ad valorem tax; provide homestead exemption collection: bills id: 2025-2026/hb846 cite_as: HB 846, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/hb846 md_url: https://georgiacommons.org/bills/2025-2026/hb846.md text_url: https://georgiacommons.org/bills/2025-2026/hb846/text source_url: https://www.legis.ga.gov/legislation/71648 date: 2025-05-14 status: vetoed 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/hb845.md next: https://georgiacommons.org/bills/2025-2026/hb847.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 866 omitted_url: https://georgiacommons.org/bills/2025-2026/hb846.md?full=1 bill_number: HB 846 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: House bill_type: bill status_date: 2025-05-14 last_action: Veto V5 sponsors: - Brad Thomas - Jordan Ridley - Mitchell Scoggins - Rick Jasperse - Jan Jones - John Carson text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/HB846/2025 upstream_id: 2014680 summaries_model: claude-sonnet-5 topic_tags: - property taxes - homestead exemption - Cherokee County - local sales tax - county referendum --- # HB 846. Cherokee County; ad valorem tax; provide homestead exemption ## Text 25 LC 47 3590/AP House Bill 846 (AS PASSED HOUSE AND SENATE) By: Representatives Thomas of the 21st, Ridley of the 22nd, Scoggins of the 14th, Jasperse of the 11th, Jones of the 47th, and others A BILL TO BE ENTITLED AN ACT To provide a homestead exemption from Cherokee County ad valore m taxes for county1 purposes in an amount as determined from the proceeds generated from the collection of the2 retail homestead option sales and use tax for residents of that county; to provide for3 definitions; to specify the terms and conditions of the exemption and the procedures relating4 thereto; to provide for applicability; to provide for complianc e with c onstitutional5 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 (a) For the purposes of this Act, the terms used in this Act shall have the same meaning as11 such terms are defined in Part 4 of Article 2A of Chapter 8 of Title 48 of the O.C.G.A., the12 "Alternative Homestead Option Sales and Use Tax Act," as amended.13 (b) Each resident of Cherokee County is granted an additional exemption on that person's14 homestead from all Cherokee County ad valorem taxes for county purposes in an amount15 authorized by and calculated pursuant to Part 4 of Article 2A of Chapter 8 of Title 48 of the16 H. B. 846 - 1 - 25 LC 47 3590/AP O.C.G.A., as amended, for the immediately preceding taxable year as determined by the tax17 commissioner of Cherokee County. This homestead exemption shall commence on January18 1 of the year immediately following the first complete calendar year in which the sales and19 use tax was levied under Part 4 of Article 2A of Chapter 8 of T itle 48 of the O.C.G.A, as20 amended. The value of that property in excess of such exempted amount shall remain subject21 to taxation.22 (c) A person shall not receive the homestead exemption granted by subsection (b) of this23 section unless such person or person's agent files an application with the tax commissioner24 of Cherokee County, giving the person's age and such additional information relative to25 receiving such exemption as will enable the tax commissioner of Cherokee County to make26 a determination regarding the initial and continuing eligibilit y of such person for such27 exemption. The tax commissioner of Cherokee County shall provide application forms for28 this purpose.29 (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of30 the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year31 so long as the person granted the homestead exemption under subsection (b) of this section32 occupies the residence as a homestead. After a person has file d the proper application as33 provided in subsection (c) of this section, it shall not be nec essary to make application34 thereafter for any year, and the exemption shall continue to be allowed to such person. It35 shall be the duty of any person granted the homestead exemption under subsection (b) of this36 section to notify the tax commissioner of Cherokee County in the event that such person for37 any reason becomes ineligible for such exemption.38 (e) The exemption granted by subsection (b) of this section shall not apply to or affect any39 state ad valorem taxes, county or independent school district ad valorem taxes for educational40 purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption41 granted by subsection (b) of this section shall be in addition to and not in lieu of any other42 homestead exemption applicable to Cherokee County ad valorem taxes for county purposes.43 H. B. 846 - 2 - 25 LC 47 3590/AP (f) The exemption granted by subsection (b) of this section sh all only become effective if44 the electors of the special district, the boundary of which is conterminous with Cherokee45 County, approve the imposition of a local option sales and use tax pursuant to Part 4 of46 Article 2A of Chapter 8 of Title 48 of the O.C.G.A., as amended , at a special election47 conducted on the same date as the election provided for under Section 3 of this Act.48 (g) The exemption granted by subsection (b) of this section shall apply to all taxable years49 beginning on or after January 1 of the year specified by subsection (b) of this section.50 SECTION 2.51 In accordance with the requirements of Article VII, Section II of the Constitution of the State52 of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority53 vote in both the Senate and the House of Representatives.54 SECTION 3.55 The election superintendent of Cherokee County shall call and conduct a special election as56 provided in this section for the purpose of submitting this Act to the electors of Cherokee57 County for approval or rejection. The election superintendent shall conduct that special58 election on the Tuesday following the first Monday in November, 2025, and shall issue the59 call and conduct that election as provided by general law. The election superintendent shall60 cause the date and purpose of the election to be published once a w e e k f o r t w o w e e k s61 immediately preceding the date thereof in the official organ of Cherokee County. The ballot62 shall have written or printed thereon the words:63 "( ) YES64 65 ( ) NO66 67 Shall the Act be approved which provides a homestead exemption from Cherokee County ad valorem taxes for county purposes of up to 100 percent as determined from the proceeds generated from the collection o f a retail homestead option sales and use tax for residents of Cherokee County?" H. B. 846 - 3 - 25 LC 47 3590/AP All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring68 to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on69 such question are for approval of the Act, Section 1 of this Act shall become of full force and70 effect immediately and shall be applicable to all taxable years specified by subsection (b) of71 Section 1 of this Act. If the Act is not so approved, if the e lection is not conducted as72 provided in this section, or if the condition specified in subsection (f) of Section 1 of this Act73 is not met, Section 1 of this Act shall not become effective, a nd this Act shall be74 automatically repealed on the 365th calendar day following the election date provided for in75 this section. The expense of such election shall be borne by Cherokee County. It shall be76 the election superintendent's duty to certify the result thereof to the Secretary of State. The77 provisions of this section shall be mandatory upon the election superintendent and are not78 intended as directory. If the election superintendent fails or refuses to comply with this79 section, any elector of Cherokee County may apply for a writ of mandamus to compel the80 election superintendent to perform his or her duties under this section. If the court finds that81 the election superintendent has not complied with this section, the court shall fashion82 appropriate relief requiring the election superintendent to call and conduct such election on83 the date required by this section or on the next date authorized for special elections provided84 for in Code Section 21-2-540 of the O.C.G.A.85 SECTION 4.86 Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon87 its approval by the Governor or upon its becoming law without such approval, provided that88 an Act to amend Article 2A of Chapter 8 of Title 48 of the O.C.G.A., relating to homestead89 option sales and use tax, so as to provide for an alternative h omestead option sales tax, is90 enacted in the 2025 regular session of the General Assembly of Georgia. If such Act is not91 approved, this Act shall not become effective and shall be automatically repealed on July 1,92 2025.93 H. B. 846 - 4 - 25 LC 47 3590/AP SECTION 5.94 All laws and parts of laws in conflict with this Act are repealed.95 H. B. 846 - 5 - ## 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 846 would give Cherokee County homeowners an extra break on their county property taxes, funded by a local sales tax, but only if voters approve both measures in a November 2025 referendum. The Governor vetoed the bill in May 2025. ### Plain-language summary Cherokee County residents currently pay county property taxes without this particular homestead break. House Bill 846 would create a new homestead exemption from Cherokee County's property taxes for county purposes, with the exempted amount tied to money raised by a separate local sales tax called the homestead option sales and use tax. Homeowners would have to apply with the Cherokee County tax commissioner, and once approved the exemption would renew automatically each year as long as they keep living in the home. The exemption would not affect state taxes, school taxes, or city taxes, only county property taxes. It would only take effect if Cherokee County voters approve the sales tax referendum in a special election set for November 2025, and only if the General Assembly separately enacted a related statewide sales tax law in its 2025 session. If either condition fails, the bill would automatically repeal itself. ### What it does - Creates a new homestead exemption from Cherokee County ad valorem (property) taxes for county government purposes, sized according to sales tax revenue collected under a related law. - Requires homeowners to apply with the Cherokee County tax commissioner to receive the exemption, after which it renews automatically each year without reapplying. - Limits the exemption so it only reduces county government property taxes, not state, school, or city taxes. - Requires a countywide referendum in November 2025 so voters can approve or reject both the exemption and the underlying sales tax. - Automatically repeals the entire Act if voters reject the measure, if the election is not held properly, or if a related statewide sales tax law is not passed by the General Assembly in 2025. ### Who it affects Homeowners in Cherokee County who claim a homestead, the Cherokee County tax commissioner's office, which must process applications, and the Cherokee County election superintendent, who must run the November 2025 special election on the measure. ### Why it matters If ultimately enacted, eligible Cherokee County homeowners would see a lower county property tax bill, offset by revenue from a local sales tax paid by anyone shopping in the county. Because the Governor vetoed the bill, none of these changes will take effect unless the veto is addressed in a future session. ### Key provisions - Section 1 creates the homestead exemption, ties its size to revenue from the county's alternative homestead option sales and use tax (O.C.G.A. Title 48, Chapter 8, Article 2A, Part 4), and requires an application filed with the tax commissioner. - Section 1(e) makes clear the exemption applies only to county property taxes, not state, school, or municipal taxes, and stacks on top of any other existing homestead exemption. - Section 1(f) makes the exemption effective only if voters approve the related sales tax at a special election. - Section 2 requires a two-thirds vote in both the House and Senate for the Act to become law, citing the Georgia Constitution (Article VII, Section II). - Section 3 sets a special election for the Tuesday after the first Monday in November 2025 and spells out the exact ballot question voters will see. - Section 3 provides that the Act automatically repeals 365 days after the election if voters reject it or the sales tax condition is not met. - Section 4 makes the Act's effectiveness contingent on the General Assembly separately passing a statewide alternative homestead option sales tax law in 2025, with automatic repeal by July 1, 2025 if that law is not enacted. ## Status - Status: Vetoed (2025-05-14) - Last action: Veto V5 (2025-05-14) - Sponsors: Brad Thomas, Jordan Ridley, Mitchell Scoggins, Rick Jasperse, Jan Jones, John Carson - Official page: https://www.legis.ga.gov/legislation/71648 > The history, votes, and amendments (866 characters) are at https://georgiacommons.org/bills/2025-2026/hb846.md?full=1