HB 859: Cartersville, City of; independent school district ad valorem tax; provide homestead exemption

Since 1995, Cartersville residents 65 or older, or totally disabled, have gotten a $28,000 homestead exemption from the city's independent school district property taxes. This bill replaces that flat exemption with a tiered system based on age: $60,000 for residents 65 to 69 or totally disabled, $80,000 for those 70 to 74, $100,000 for those 75 to 79, and $200,000 for those 80 and older. The new exemption amounts would only apply to tax years 2028 through 2032, after which the law automatically repeals on December 31, 2032. Because it affects taxation, the bill needed a two-thirds vote in both the House and Senate to pass, and it still must be approved by Cartersville independent school district voters in a referendum set for November 2026. If voters reject it or the election is not held, the change never takes effect and the underlying Act repeals.

• Replaces the current flat $28,000 school tax homestead exemption for Cartersville residents 65-plus or totally disabled with a tiered structure based on specific age brackets.
• Sets exemption amounts of $60,000, $80,000, $100,000, and $200,000 for residents aged 65-69, 70-74, 75-79, and 80-plus respectively.
• Limits the new exemption amounts to tax years 2028 through 2032, after which the law automatically repeals on December 31, 2032.
• Requires a November 2026 referendum in the Cartersville independent school district before the new exemptions can take effect.
• Makes the change effective January 1, 2028 only if voters approve it, and automatically repeals the whole Act if they do not.

Homeowners in the City of Cartersville who are 65 or older or totally disabled and pay property taxes to the Cartersville independent school district, as well as local election officials who must organize the November 2026 referendum and county officials who administer the tax exemption.

Older and disabled homeowners in Cartersville could see a much larger cut to their school property tax bills than the current $28,000 exemption allows, with the size of the break increasing with age, but only for a five-year window and only if voters approve the change at the polls.

• Section 1 rewrites the 1995 exemption law to create four age-based tiers: $60,000 for ages 65-69 or totally disabled, $80,000 for 70-74, $100,000 for 75-79, and $200,000 for 80 and older.
• Section 1 sets the exemption to automatically repeal on December 31, 2032, meaning it only covers tax years 2028 through 2032.
• Section 2 requires a two-thirds majority vote in both the Georgia House and Senate for the bill to become law, per the state constitution's tax provisions.
• Section 3 requires a November 2026 referendum in the Cartersville independent school district; if approved, the new exemptions start January 1, 2028, and if rejected, the Act repeals automatically.
• Section 3 allows any district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the referendum if they fail to do so.
• Section 4 sets the general effective date as approval by the Governor or becoming law without signature, except for the referendum timing in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 350
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)

• Matthew Gambill (R, HD-15)Primary sponsor
• Mitchell Scoggins (R, HD-14)

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
• Cartersville
• senior citizens
• school taxes