---
title: HB 854. Cohutta, City of; ad valorem tax for municipal purposes; increase homestead exemption
collection: bills
id: 2025-2026/hb854
cite_as: HB 854, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb854
md_url: https://georgiacommons.org/bills/2025-2026/hb854.md
text_url: https://georgiacommons.org/bills/2025-2026/hb854/text
source_url: https://www.legis.ga.gov/legislation/71656
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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previous: https://georgiacommons.org/bills/2025-2026/hb853.md
next: https://georgiacommons.org/bills/2025-2026/hb855.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb854.md?full=1
bill_number: HB 854
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/HB854/2025
upstream_id: 2014673
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - senior citizens
  - City of Cohutta
  - local referendum
---

# HB 854. Cohutta, City of; ad valorem tax for municipal purposes; increase homestead exemption

## Text

25 LC 61 0242/AP
House Bill 854 (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 new homestead exemption from C ity of Cohutta ad1
valorem taxes for municipal purposes in the amount of $100,000.00 for each resident of the2
City of Cohutta who is 70 years of age or older, approved May 3 , 2023 (Ga. L. 2023, p.3
4375), so as to increase the exemption amount to $325,000.00 of the assessed value of the4
homestead; to provide for compliance with constitutional requir ements; to provide for a5
referendum, effective dates, automatic repeal, mandatory execution of election, and judicial6
remedies regarding failure to comply; to provide for related ma tters; to repeal conflicting7
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 new homestead exemption from City of Cohutta ad valorem taxes11
for municipal purposes in the amount of $100,000.00 for each resident of the City of Cohutta12
who is 70 years of age or older, approved May 3, 2023 (Ga. L. 2023, p. 4375), is amended13
by revising subsection (b) of Section 1 as follows:14
"(b) Each resident of the City of Cohutta who is 70 years of ag e or older is granted an15
exemption on that person's homestead from City of Cohutta ad valorem taxes for municipal16
H. B. 854
- 1 -
25 LC 61 0242/AP
purposes in the amount of $325,000.00 of the assessed value of that homestead. The value17
of that 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, Paragraph II of the20
Constitution of the Stat e of Georgia, this Act shall not become law unless it receives the21
requisite two-thirds' majority vote in both the Senate and the House of Representatives.22
SECTION 3.23
The municipal election superintendent of the City of Cohutta sh all call and conduct an24
election as provided in this section for the purpose of submitting this Act to the electors of25
the City of Cohutta for approval or rejection. The municipal e lection superintendent shall26
conduct that election in concurrence with the municipal general election in November, 2025. 27
The municipal election superintendent shall cause the date and purpose of the election to be28
published once a week for two weeks immediately preceding the date thereof in the official29
organ of Whitfield County. The ballot shall have written or printed thereon the words:30
"( ) YES31
32
( ) NO33
34
35
Shall the Act which provides a new homestead exemption from Cit y of
Cohutta ad valorem taxes for municipal purposes in the amount o f
$100,000.00 of the assessed value of the homestead for each resident of that
city who is 70 years of age or older be amended so as to raise the exemption
amount to $325,000.00?"
All persons desiring to vote for approval of the Act shall vote "Yes," and those persons36
desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes37
cast on such question are for approval of the Act, Section 1 of this Act shall become of full38
force and effect on the first day of January of the year immediately following the approval39
of this exemption by the voters as provided in this section. If the Act is not so approved or40
if the election is not conducted as provided in this section, S ection 1 of this Act shall not41
H. B. 854
- 2 -
25 LC 61 0242/AP
become effective, and this Act shall be automatically repealed on January 1, 2026. The42
expense of such election shall be borne by the City of Cohutta. It shall be the municipal43
election superintendent's duty to certify the result thereof to the Secretary of State. The44
provisions of this section shall be mandatory upon the municipal election superintendent and45
are not intended as directory. If the municipal election super intendent fails or refuses to46
comply with this section, any elector of the City of Cohutta ma y apply for a writ of47
mandamus to compel the municipal election superintendent to per form his or her duties48
under this section. If the court finds that the municipal elec tion 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. 854
- 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 854 would raise the City of Cohutta's homestead tax exemption for residents 70 and older from $100,000 to $325,000 of a home's assessed value, pending voter approval in November 2025.

### Plain-language summary

In 2023, the Georgia General Assembly created a homestead exemption for City of Cohutta residents age 70 or older, shielding $100,000 of a home's assessed value from the city's property taxes. This bill increases that exemption amount to $325,000, meaning eligible seniors would pay municipal property taxes only on the value of their home above $325,000.
Because the change affects local taxation, the Georgia Constitution requires it to pass by a two-thirds vote in both the House and Senate, which it did. The bill also requires the change to go before Cohutta voters in a referendum held alongside the November 2025 municipal election. If a majority vote yes, the higher exemption takes effect January 1, 2026. If voters reject it or the election isn't held as required, the whole bill is automatically repealed on January 1, 2026, and the exemption amount stays at $100,000.

### What it does

- Raises the City of Cohutta's homestead tax exemption for residents 70 and older from $100,000 to $325,000 of a home's assessed value.
- Requires the change to be approved by two-thirds of both the House and Senate under Georgia's constitutional rules for local tax exemptions, which occurred.
- Requires a public referendum in Cohutta held with the November 2025 municipal election before the higher exemption can take effect.
- Sets the higher exemption to begin January 1, 2026 if voters approve it, or automatically repeals the entire Act on that date if they don't.
- Allows any Cohutta voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.

### Who it affects

City of Cohutta residents age 70 or older who own their homes and qualify for the exemption, the city government and its tax base, the municipal election superintendent who must run the referendum, and Cohutta voters who will decide the outcome in November 2025.

### Why it matters

If approved, eligible seniors in Cohutta would owe city property taxes on a much smaller portion of their home's value, lowering their tax bills. The city would collect less property tax revenue from these homeowners, and the change depends entirely on voter approval in a local referendum.

### Key provisions

- Section 1 rewrites the 2023 law's Section 1(b), raising the exempted amount from $100,000 to $325,000 of assessed home value for residents 70 and older.
- Section 2 states the Act needed a two-thirds majority vote in both chambers under the Georgia Constitution's rules for local tax laws.
- Section 3 requires a Cohutta referendum during the November 2025 municipal election, specifies the ballot language, and sets January 1, 2026 as the effective date if voters approve.
- Section 3 also provides that if voters reject the measure or no election is held, the entire Act is automatically repealed on January 1, 2026.
- Section 4 sets the Act's general effective date as approval by the Governor or becoming law without signature, except for the referendum timing 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/71656

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb854.md?full=1