---
title: HB 860. Gordon County; school district ad valorem tax; increase homestead exemption for certain residents
collection: bills
id: 2025-2026/hb860
cite_as: HB 860, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb860
md_url: https://georgiacommons.org/bills/2025-2026/hb860.md
text_url: https://georgiacommons.org/bills/2025-2026/hb860/text
source_url: https://www.legis.ga.gov/legislation/71662
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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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 906
omitted_url: https://georgiacommons.org/bills/2025-2026/hb860.md?full=1
bill_number: HB 860
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:
  - Matt Barton
  - Jason Ridley
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB860/2025
upstream_id: 2014728
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Gordon County
  - school district funding
  - senior citizens
---

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

## Text

25 LC 47 3648/AP
House Bill 860 (AS PASSED HOUSE AND SENATE)
By: Representatives Barton of the 5th and Ridley of the 6th
A BILL TO BE ENTITLED
AN ACT
To amend an Act to provide homestead exemptions from Gordon County school district ad1
valorem taxes for educational purposes in the amount of $40,000.00 of the assessed value of2
the homestead for residents of that school district who are at least 65 but less than 70 years3
of age and in the amount of $100,000.00 of the assessed value of the homestead for residents4
of that school district who are 70 years of age or older, approved May 5, 2006 (Ga. L. 2006,5
p. 4533), so as to increase said homestead exemption for residents who are between 65 and6
69 years of age to $50,000.00; to increase said homestead exemption for residents who are7
between 70 and 74 years of age to $115,000.00; to provide a new exemption for residents8
who are 75 years of age or older in the amount of $125,000.00; to provide for compliance9
with constitutional requirements; to provide for a referendum, effective dates, and automatic10
repeal; to provide for mandatory execution of election and judicial remedies regarding failure11
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.12
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:13
SECTION 1.14
An Act to provide homestead exemptions from Gordon County schoo l district ad valorem15
taxes for educational purposes in the amount of $40,000.00 of t he assessed value of the16
H. B. 860
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25 LC 47 3648/AP
homestead for residents of that school district who are at least 65 but less than 70 years of17
age and in the amount of $100,000.00 of the assessed value of the homestead for residents18
of that school district who are 70 years of age or older, approved May 5, 2006 (Ga. L. 2006,19
p. 4533), is amended by revising subsection (b) of Section 1 as follows:20
"(b)(1) Each resident of the Gordon County school district who is at least 65 but less than21
70 years of age or over on or before January 1 of the year in w hich application for the22
exemption under this paragraph is made is granted an exemption on that person's23
homestead from all Gordon County school district ad valorem tax es for educational24
purposes in the amount of $50,000.00 of the assessed value of that homestead. The value25
of that property in excess of such exempted amount shall remain subject to taxation.26
(2) Each resident of the Gordon County school district who is at least 70 but less than 7527
years of age or over on or before January 1 of the year in whic h application for the28
exemption under this paragraph is made is granted an exemption on that person's29
homestead from all Gordon County school district ad valorem tax es for educational30
purposes in the amount of $115,000.00 of the assessed value of that homestead. The31
value of that property in excess of such exempted amount shall r e m a i n s u b j e c t t o32
taxation.33
(3) Each resident of the Gordon County school district who is 75 years of age or over on34
or before January 1 of the year in which application for the ex emption under this35
paragraph is made is granted an exemption on that person's homestead from all Gordon36
County school district ad valorem taxes for educational purpose s in the amount of37
$125,000.00 of the assessed value of that homestead. The value of that property in excess38
of such exempted amount shall remain subject to taxation."39
H. B. 860
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25 LC 47 3648/AP
SECTION 2.40
In accordance with the requirements of Article VII, Section II of the Constitution of the State41
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority42
vote in both the Senate and the House of Representatives.43
SECTION 3.44
The election superintendent of Gordon County shall call and conduct an election as provided45
in this section for the purpose of submitting this Act to the e lectors of the Gordon County46
school district for approval or rejection. The election superi ntendent shall conduct that47
election on the Tuesday following the first Monday in November, 2025, and shall issue the48
call and conduct such election as provided by general law. The election superintendent shall49
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 s50
immediately preceding the date thereof in the official organ of Gordon County. The ballot51
shall have written or printed thereon the words:52
"( ) YES53
54
( ) NO55
56
57
58
59
60
61
Shall the Act be approved which increases the homestead exemption from
Gordon County school district ad valorem taxes for educational purposes for
certain residents of that school district who are:
(1) Between 65 and 69 years of age to $50,000.00 of the assessed value
of such homestead;
(2) Between 70 and 74 years of age to $115,000.00 of the assessed value
of such homestead; and
(3) 75 years of age or older to $125,000.00 of the assessed value of such
homestead?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring
62
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on63
such question are for approval of the Act, Section 1 of this Act shall become of full force and64
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted65
H. B. 860
- 3 -
25 LC 47 3648/AP
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall66
be automatically repealed on the 365th calendar day following the election date provided for67
in this section. The expense of such election shall be borne by Gordon County. It shall be68
the election superintendent's duty to certify the result thereof to the Secretary of State. The69
provisions of this section shall be mandatory upon the election superintendent and are not70
intended as directory. If the election superintendent fails or refuses to comply with this71
section, any elector of the Gordon County school district may apply for a writ of mandamus72
to compel the election superintendent to perform his or her duties under this section. If the73
court finds that the election superintendent has not complied with this section, the court shall74
fashion appropriate relief requiring the election superintenden t to call and conduct such75
election on the date required by this section or on the next da te authorized for special76
elections provided for in Code Section 21-2-540 of the O.C.G.A.77
SECTION 4.78
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon79
its approval by the Governor or upon its becoming law without such approval.80
SECTION 5.81
All laws and parts of laws in conflict with this Act are repealed.82
H. B. 860
- 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 860 would raise school property tax exemptions for older homeowners in the Gordon County school district and add a new exemption tier for residents 75 and older, pending voter approval in a November 2025 referendum.

### Plain-language summary

Gordon County already gives homeowners aged 65 and older a break on the property taxes (ad valorem taxes) that fund the local school district, based on a 2006 law. This bill increases those breaks. Homeowners aged 65 to 69 would see their exemption rise from $40,000 to $50,000 of their home's assessed value. A new middle tier for homeowners aged 70 to 74 would get a $115,000 exemption, up from the current $100,000 threshold that previously applied to everyone 70 and older. And for the first time, residents 75 and older would get their own exemption, set at $125,000.
Because this changes a local tax exemption, the Georgia Constitution requires the bill to pass by a two-thirds vote in both the House and Senate, which it did, and then go before Gordon County school district voters in a referendum on November 4, 2025. If voters approve it, the new exemption amounts take effect January 1, 2026. If voters reject it or no election is held, the bill is automatically repealed 365 days after the election date.

### What it does

- Raises the property tax exemption for Gordon County school district homeowners aged 65 to 69 from $40,000 to $50,000 of assessed home value.
- Creates a distinct exemption tier for homeowners aged 70 to 74, set at $115,000 of assessed value, replacing the old $100,000 exemption for everyone 70 and older.
- Adds a brand new exemption of $125,000 of assessed value for homeowners aged 75 and older.
- Requires the change to be approved by Gordon County school district voters in a referendum before it can take effect.
- Automatically repeals the entire Act if voters reject it or if the required election is not held as scheduled.

### Who it affects

Homeowners aged 65 and older who live within the Gordon County school district, especially those turning 70 or 75, since their exemption amount depends on which age bracket they fall into. Gordon County election officials and the school district's tax base are also affected.

### Why it matters

If approved, older homeowners in Gordon County would owe less in school property taxes, with the biggest relief going to those 75 and older who currently get no special exemption at that age. The change depends entirely on a local voter referendum in November 2025.

### Key provisions

- Section 1 rewrites subsection (b) of the 2006 Gordon County school tax exemption law, setting new dollar amounts for three age brackets: 65-69, 70-74, and 75 and older.
- Section 2 requires the Act to pass by a two-thirds majority in both legislative chambers to comply with the Georgia Constitution's rules on local tax laws.
- Section 3 directs the Gordon County election superintendent to hold a referendum on November 4, 2025, and specifies the exact ballot language voters will see.
- Section 3 also states that if voters approve, the new exemptions take effect January 1, 2026; if rejected or the election isn't held, the Act is automatically repealed 365 days after the election date.
- Section 3 allows any elector of the district to seek a court order (writ of mandamus) forcing the election superintendent to hold the vote if they fail to do so.
- Section 4 sets the general effective date as the date the Governor signs the bill or it otherwise becomes law, apart from the referendum-tied provisions.

## Status

- Status: Passed (2025-05-14)
- Last action: Effective Date 2025-05-14 (2025-05-14)
- Sponsors: Matt Barton, Jason Ridley
- Official page: https://www.legis.ga.gov/legislation/71662

> The history, votes, and amendments (906 characters) are at https://georgiacommons.org/bills/2025-2026/hb860.md?full=1