---
title: HB 861. Calhoun, City of; school district ad valorem tax; increase homestead exemption for certain residents
collection: bills
id: 2025-2026/hb861
cite_as: HB 861, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb861
md_url: https://georgiacommons.org/bills/2025-2026/hb861.md
text_url: https://georgiacommons.org/bills/2025-2026/hb861/text
source_url: https://www.legis.ga.gov/legislation/71663
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/hb862.md
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omitted: votes and history
omitted_chars: 919
omitted_url: https://georgiacommons.org/bills/2025-2026/hb861.md?full=1
bill_number: HB 861
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/HB861/2025
upstream_id: 2014684
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Calhoun schools
  - senior citizens
  - local referendum
---

# HB 861. Calhoun, City of; school district ad valorem tax; increase homestead exemption for certain residents

## Text

25 LC 47 3649/AP
House Bill 861 (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 City of Ca lhoun independent1
school district ad valorem taxes for educational purposes in the amount of $40,000.00 of the2
assessed value of the homestead for residents of that school district who are at least 65 but3
less than 70 years of age and in the amount of $100,000.00 of t he assessed value of the4
homestead for residents of that school district who are 70 year s of age or older, approved5
May 5, 2006 (Ga. L. 2006, p. 4537), so as to increase said homestead exemption for residents6
who are between 65 and 69 years of age to $50,000.00; to increa se said homestead7
exemption for residents who are between 70 and 74 years of age to $115,000.00; to provide8
a new exemption for residents who are 75 years of age or older in the amount of9
$125,000.00; to provide for compliance with constitutional requ irements; to provide for a10
referendum, effective dates, and automatic repeal; to provide f or mandatory execution of11
election and judicial remedies regarding failure to comply; to provide for related matters; to12
repeal conflicting laws; and for other purposes.13
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14
H. B. 861
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25 LC 47 3649/AP
SECTION 1.15
An Act to provide homestead exemptions from City of Calhoun independent school district16
ad valorem taxes for educational purposes in the amount of $40,000.00 of the assessed value17
of the homestead for residents of that school district who are at least 65 but less than 70 years18
of age and in the amount of $100,000.00 of the assessed value of the homestead for residents19
of that school district who are 70 years of age or older, approved May 5, 2006 (Ga. L. 2006,20
p. 4537), is amended by revising subsection (b) of Section 1 as follows:21
"(b)(1) Each resident of the City of Calhoun independent school district who is at least22
65 but less than 70 years of age on or before January 1 of the year in which application23
for the exemption under this paragraph is made is granted an exemption on that person's24
homestead from all City of Calhoun independent school district ad valorem taxes for25
educational purposes in the amount of $50,000.00 of the assesse d value of that26
homestead. The value of that property in excess of such exempted amount shall remain27
subject to taxation.28
(2) Each resident of the City of Calhoun independent school district who is at least 7029
but less than 75 years of age on or before January 1 of the year in which application for30
the exemption under this paragraph is made is granted an exempt ion on that person's31
homestead from all City of Calhoun independent school district ad valorem taxes for32
educational purposes in the amount of $115,000.00 of the assess ed value of that33
homestead. The value of that property in excess of such exempted amount shall remain34
subject to taxation.35
(3) Each resident of the City of Calhoun independent school district who is 75 years of36
age or older on or before January 1 of the year in which applic ation for the exemption37
under this paragraph is made is granted an exemption on that person's homestead from38
all City of Calhoun independent school district ad valorem taxes for educational purposes39
in the amount of $125,000.00 of the assessed value of that homestead. The value of that40
property in excess of such exempted amount shall remain subject to taxation."41
H. B. 861
- 2 -
25 LC 47 3649/AP
SECTION 2.42
In accordance with the requirements of Article VII, Section II of the Constitution of the State43
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority44
vote in both the Senate and the House of Representatives.45
SECTION 3.46
The election superintendent of the City of Calhoun shall call a nd conduct an election as47
provided in this section for the purpose of submitting this Act to the electors of the City of48
Calhoun independent school district for approval or rejection. The election superintendent49
shall conduct that election on the Tuesday following the first Monday in November, 2025,50
and shall issue the call and conduct such election as provided by general law. The election51
superintendent shall cause the date and purpose of the election to be published once a week52
for two weeks immediately preceding the date thereof in the off icial organ of Gordon53
County. The ballot shall have written or printed thereon the words:54
"( ) YES55
56
( ) NO57
58
59
60
61
62
63
Shall the Act be approved which increases the homestead exemption from
City of Calhoun independent school district ad valorem taxes fo r
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
64
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on65
such question are for approval of the Act, Section 1 of this Act shall become of full force and66
effect on January 1, 2026. If the Act is not so approved or if the election is not conducted67
H. B. 861
- 3 -
25 LC 47 3649/AP
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall68
be automatically repealed on the 365th calendar day following the election date provided for69
in this section. The expense of such election shall be borne by the City of Calhoun. It shall70
be the election superintendent's duty to certify the result the reof to the Secretary of State. 71
The provisions of this section shall be mandatory upon the election superintendent and are72
not intended as directory. If the election superintendent fails or refuses to comply with this73
section, any elector of the City of Calhoun independent school district may apply for a writ74
of mandamus to compel the election superintendent to perform his or her duties under this75
section. If the court finds that the election superintendent has not complied with this section,76
the court shall fashion appropriate relief requiring the electi on superintendent to call and77
conduct such election on the date required by this section or on the next date authorized for78
special elections provided for in Code Section 21-2-540 of the O.C.G.A.79
SECTION 4.80
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon81
its approval by the Governor or upon its becoming law without such approval.82
SECTION 5.83
All laws and parts of laws in conflict with this Act are repealed.84
H. B. 861
- 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 861 would raise homestead property tax exemptions for older homeowners in the City of Calhoun independent school district, pending voter approval in a November 2025 referendum.

### Plain-language summary

Since 2006, Calhoun homeowners aged 65 to 69 have received a $40,000 exemption from City of Calhoun independent school district property taxes, and those 70 and older received $100,000. This bill increases those exemptions and adds a new age tier. Homeowners 65 to 69 would get a $50,000 exemption, those 70 to 74 would get $115,000, and a new category for homeowners 75 and older would get $125,000, all applied to the assessed value of their primary home.
Because this changes a local tax exemption, Georgia's constitution requires the change to pass by a two-thirds vote in both the House and Senate, which it did, and then go before Calhoun's voters. An election is scheduled for November 2025. If a majority approves, the new exemptions take effect January 1, 2026. If voters reject it or the election isn't held, the whole bill automatically repeals about a year after the election date.

### What it does

- Raises the property tax exemption for Calhoun independent school district residents aged 65 to 69 from $40,000 to $50,000 of assessed home value.
- Raises the exemption for residents aged 70 to 74 from $100,000 to $115,000 of assessed home value.
- Creates a brand new exemption tier of $125,000 for residents aged 75 and older, who previously fell under the same $100,000 tier as 70-year-olds.
- Requires a local referendum in the City of Calhoun in November 2025 before the new exemptions can take effect.
- Automatically repeals the entire Act if voters reject it or if the election is not properly held, exactly 365 days after the election date.

### Who it affects

Homeowners aged 65 and older who live in the City of Calhoun independent school district and claim a homestead exemption, plus the school district itself, which will collect less property tax revenue from these residents, and Gordon County's election superintendent, who must run the referendum.

### Why it matters

If voters approve it, older homeowners in Calhoun would shield a larger share of their home's value from school property taxes, lowering their tax bills, with the biggest new break going to residents 75 and older who gain their own exemption category for the first time.

### Key provisions

- Section 1 rewrites subsection (b) of the 2006 Act, setting the $50,000 exemption for ages 65-69, $115,000 for ages 70-74, and a new $125,000 exemption for ages 75 and older.
- Section 2 requires a two-thirds majority vote in both legislative chambers, per Georgia's constitution, before the Act can become law.
- Section 3 mandates a referendum on the Tuesday after the first Monday in November 2025, specifies the ballot language, and sets a January 1, 2026 effective date if approved.
- Section 3 also provides that if voters reject the measure or the election isn't properly conducted, the entire Act is automatically repealed 365 days after the election.
- Section 3 allows any elector 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 Act's own approval as effective upon the Governor's signature or becoming law without it, aside from the referendum 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/71663

> The history, votes, and amendments (919 characters) are at https://georgiacommons.org/bills/2025-2026/hb861.md?full=1