---
title: HB 853. Tunnel Hill, City of; ad valorem tax for municipal purposes; provide new homestead exemption
collection: bills
id: 2025-2026/hb853
cite_as: HB 853, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb853
md_url: https://georgiacommons.org/bills/2025-2026/hb853.md
text_url: https://georgiacommons.org/bills/2025-2026/hb853/text
source_url: https://www.legis.ga.gov/legislation/71655
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.
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next: https://georgiacommons.org/bills/2025-2026/hb854.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb853.md?full=1
bill_number: HB 853
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/HB853/2025
upstream_id: 2014664
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Tunnel Hill
  - senior citizens
  - local referendum
---

# HB 853. Tunnel Hill, City of; ad valorem tax for municipal purposes; provide new homestead exemption

## Text

25 LC 62 0196/AP
House Bill 853 (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 provide for a new homestead exemption from City of Tunnel Hill ad valorem taxes for1
municipal purposes in the amount of $325,000.00 for each resident of the City of Tunnel Hill2
who is 70 years of age or older; to provide for definitions; to specify the terms and conditions3
of the exemption and the procedures relating thereto; to provide for applicability; to provide4
for related matters; to provide for compliance with constitutional requirements; to provide5
for a referendum, effective dates, and automatic repeal, mandatory execution of election, and6
judicial remedies regarding failure to comply; to repeal confli cting laws; and for other7
purposes.8
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
SECTION 1.10
(a) As used in this Act, the term:11
(1) "Property taxes for city purposes" means all ad valorem taxes for municipal purposes 12
levied by, for, or on behalf of the City of Tunnel Hill, but excluding any ad valorem taxes13
to pay interest on and to retire municipal bonded indebtedness.14
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of15
the O.C.G.A., as amended.16
H. B. 853
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25 LC 62 0196/AP
(b) Each resident of the City of Tunnel Hill who is 70 years o f age or older is granted an17
exemption on that person's homestead from City of Tunnel Hill a d valorem taxes for18
municipal purposes in the amount of $325,000.00 of the assessed value of that homestead.19
The value of that property in excess of such exempted amount sh all remain subject to20
taxation.21
(c) The surviving spouse of the person who has been granted the exemption provided for in22
subsection (b) of this section shall continue to receive such e xemption, so long as that23
surviving spouse continues to occupy the home as a residence and homestead.24
(d) A person shall not receive the homestead exemption granted by subsection (b) of this25
section unless the person or person's agent files an application with the governing authority,26
or its designee, of the City of Tunnel Hill giving such information relative to receiving such27
exemption as will enable the governing authority, or its designee, to make a determination28
regarding the initial and continuing eligibility of such owner for such exemption. The29
governing authority, or its designee, of the City of Tunnel Hil l shall provide application30
forms for this purpose.31
(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of32
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year33
so long as the owner occupies the residence as a homestead. Af ter a person has filed the34
proper application as provided in subsection (d) of this section, it shall not be necessary to35
make application thereafter for any year and the exemption shall continue to be allowed to36
such person. It shall be the duty of any person granted the ho mestead exemption under37
subsection (b) of this section to notify the governing authorit y, or its designee, of the38
municipality in the event that person for any reason becomes ineligible for that exemption.39
(f) The exemption granted by subsection (b) of this section shall not apply to or affect state40
ad valorem taxes, county or independent school district ad valo rem taxes for educational41
purposes, or county ad valorem taxes for county purposes. The homestead exemption42
H. B. 853
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25 LC 62 0196/AP
granted by subsection (b) of this section shall be in lieu of and not in addition to any other43
homestead exemption applicable to property taxes for city purposes.44
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years45
beginning on or after the first day of January of the year immediately following the approval46
of this exemption by the voters as provided for in Section 3 of this Act.47
SECTION 2.48
In accordance with the requirements of Article VII, Section II, Paragraph II of the49
Constitution of the State of Georgia, this Act shall not become law unless it receives the50
requisite two-thirds' majority vote in both the Senate and the House of Representatives.51
SECTION 3.52
The municipal election superintendent of the City of Tunnel Hill shall call and conduct an53
election as provided in this section for the purpose of submitting this Act to the electors of54
the City of Tunnel Hill for approval or rejection. The municipal election superintendent shall55
conduct that election in concurrence with the municipal general election in November, 2025.56
The municipal election superintendent shall cause the date and purpose of the election to be57
published once a week for two weeks immediately preceding the date thereof in the official58
organ of the City of Tunnel Hill. The ballot shall have written or printed thereon the words:59
"( ) YES60
61
( ) NO62
63
Shall the Act be approved which provides a new homestead exemption from
City of Tunnel Hill ad valorem taxes for municipal purposes in the amount
of $325,000.00 of the assessed value of the homestead for each resident of
that city who is 70 years of age or older?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those persons64
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes65
cast on such question are for approval of the Act, Section 1 of this Act shall become of full66
force and effect on the first day of January of the year immediately following the approval67
H. B. 853
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25 LC 62 0196/AP
of this exemption by the voters as provided in this section. If the Act is not so approved or68
if the election is not conducted as provided in this section, S ection 1 of this Act shall not69
become effective, and this Act shall be automatically repealed on January 1, 2026. The70
expense of such election shall be borne by the City of Tunnel Hill. It shall be the municipal71
election superintendent's duty to certify the result thereof to the Secretary of State. The72
provisions of this section shall be mandatory upon the municipal election superintendent and73
are not intended as directory. If the municipal election super intendent fails or refuses to74
comply with this section, any elector of the City of Tunnel Hil l may apply for a writ of75
mandamus to compel the municipal election superintendent to per form his or her duties76
under this section. If the court finds that the municipal elec tion superintendent has not77
complied with this section, the court shall fashion appropriate relief requiring the municipal78
election superintendent to call and conduct such election on the date required by this section79
or on the next date authorized for special elections provided f or in Code Section 21-2-54080
of the O.C.G.A.81
SECTION 4.82
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon83
its approval by the Governor or upon its becoming law without such approval.84
SECTION 5.85
All laws and parts of laws in conflict with this Act are repealed.86
H. B. 853
- 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 853 would create a new City of Tunnel Hill property tax exemption of $325,000 in assessed home value for residents age 70 or older, pending voter approval in a November 2025 referendum.

### Plain-language summary

Currently, Tunnel Hill homeowners do not have a special property tax break tied to age. This bill would create a homestead exemption (a break on property taxes for a primary home) of $325,000 of assessed value against City of Tunnel Hill property taxes for municipal purposes, for any resident 70 or older. It would not apply to state, county, or school district property taxes, only city-level taxes, and it replaces rather than adds to any other city homestead exemption. A surviving spouse can keep the exemption if they still live in the home.
Homeowners must apply once with the city to get the exemption, after which it renews automatically unless they become ineligible. The exemption only takes effect if voters approve it in a referendum held with the November 2025 municipal election; if approved, it applies starting January 1, 2026. If voters reject it or no election is held, the whole Act is automatically repealed on January 1, 2026.

### What it does

- Creates a $325,000 homestead exemption against City of Tunnel Hill municipal property taxes for residents 70 or older.
- Allows a surviving spouse to keep the exemption as long as they continue living in the home as their residence.
- Requires homeowners to file an application with the city once, after which the exemption renews automatically each year.
- Limits the exemption to city ad valorem taxes only, excluding state, county, and school district property taxes.
- Makes the exemption take effect only if approved by voters in a November 2025 referendum, otherwise the Act repeals automatically on January 1, 2026.

### Who it affects

Homeowners in the City of Tunnel Hill who are 70 or older, their surviving spouses if still living in the home, and the city government, which must administer applications and hold the referendum during the November 2025 municipal election.

### Why it matters

If voters approve it, eligible senior homeowners in Tunnel Hill would see a significant reduction in their city property tax bill, since $325,000 of their home's assessed value would no longer be taxed for municipal purposes, though other taxing authorities would be unaffected.

### Key provisions

- Section 1 defines 'property taxes for city purposes' and 'homestead,' and grants a $325,000 exemption on city ad valorem taxes for residents 70 or older.
- Section 1(c) extends the exemption to a surviving spouse who continues to occupy the home as a residence.
- Section 1(d)-(e) require a one-time application with the city, after which the exemption renews automatically unless the person becomes ineligible.
- Section 1(f) excludes state, county, and school district taxes from the exemption and makes it replace rather than stack with other city homestead exemptions.
- Section 2 requires a two-thirds majority vote in both legislative chambers under the Georgia Constitution's homestead exemption provisions.
- Section 3 requires a referendum during the November 2025 municipal election, with the exemption taking effect January 1, 2026 if approved, or automatic repeal of the Act on January 1, 2026 if not.

## 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/71655

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb853.md?full=1