HB 860: Gordon County; school district ad valorem tax; increase homestead exemption for certain residents

Since 2006, Gordon County has offered homestead exemptions that reduce the school district property tax bill for older residents, with $40,000 off assessed home value for those 65 to 69 and $100,000 off for those 70 and older. This bill increases those amounts and adds a new age tier. Residents 65 to 69 would get a $50,000 exemption, residents 70 to 74 would get $115,000, and a new category for residents 75 and older would get $125,000. Because this changes tax exemptions, the Georgia Constitution requires a two-thirds vote in both legislative chambers and a local referendum. Gordon County school district voters would decide the question on the November 2025 general election ballot. If approved, the new exemption amounts take effect January 1, 2026. If rejected or if the election is not held properly, the bill is automatically repealed a year after the election date.

• Raises the homestead exemption from Gordon County school district property taxes for residents 65 to 69 from $40,000 to $50,000 of assessed home value.
• Raises the exemption for residents 70 to 74 from $100,000 to $115,000 of assessed home value.
• Creates a new exemption tier for residents 75 and older, exempting $125,000 of assessed home value from school district property taxes.
• Requires the Gordon County election superintendent to hold a referendum in November 2025 so voters can approve or reject the change.
• Sets automatic repeal of the Act 365 days after the election if voters reject it or if the election is not properly conducted.
• Makes the new exemption amounts effective January 1, 2026, only if voters approve the measure.

Homeowners age 65 and older living in the Gordon County school district who qualify for the homestead exemption, the Gordon County school district's tax revenue, the Gordon County election superintendent who must run the referendum, and local voters who will decide the measure.

If voters approve it, older homeowners in the Gordon County school district would see a bigger reduction in the taxable value of their homes for school taxes, lowering their tax bills, with the biggest new break going to residents 75 and older who previously had no separate higher exemption tier.

• Section 1 revises the 2006 Gordon County homestead exemption law, setting a $50,000 exemption for residents 65 to 69 and $115,000 for residents 70 to 74.
• Section 1 also creates a new $125,000 exemption for residents 75 or older, a tier that did not exist before.
• Section 2 requires the Act to receive a two-thirds majority vote in both the Georgia House and Senate to comply with the state constitution.
• Section 3 requires a countywide referendum on the Tuesday after the first Monday in November 2025, with specific ballot language listing all three exemption amounts.
• Section 3 states the new exemptions take effect January 1, 2026 if approved, and provides for automatic repeal 365 days after the election if rejected or improperly held.
• Section 3 allows any Gordon County school district voter to seek a court order (writ of mandamus) forcing the election superintendent to hold the election if they fail to do so.
• Section 4 sets the Act's general effective date as upon the Governor's approval, except for the referendum provisions in Section 3.

1. 2025-05-14Effective Date
2. 2025-05-14Act 351
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-09House Sent to Governor (House)
5. 2025-04-04Senate Passed/Adopted (Senate)
6. 2025-04-04Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Matt Barton (R, HD-5)Primary sponsor
• Jason Ridley (R, HD-6)

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 4, 2025

   51 yea, 1 nay (3 not voting, 1 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #446

• property taxes
• homestead exemption
• Gordon County
• school district taxes
• local referendum