WeVote
Log In

Bill

Bill

HB 859

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

2025-2026 Regular Session Introduced by Matthew Gambill and 1 co-sponsor

House Bill 859 offers increased homestead tax exemptions for Cartersville seniors and disabled residents, reducing their tax burden from 2028 to 2032.

Effective Date
0
WeVote Research Nonpartisan
Bill Summary · HB 859

Summary of House Bill 859

Bill Information

  • Bill Number: HB 859
  • Title: Cartersville, City of; independent school district ad valorem tax; provide homestead exemption
  • Status: Effective Date
  • Introduced: January 21, 2025
  • Classification: Bill

Purpose and Intent

House Bill 859 aims to amend existing legislation concerning homestead exemptions for residents of the City of Cartersville. The primary intent is to provide increased ad valorem tax exemptions for educational purposes to senior citizens and totally disabled residents, thereby reducing their tax burden and supporting these vulnerable populations.

Key Provisions

The bill revises the existing homestead exemption law established in 1995, increasing the exemption amounts based on age and disability status as follows:

  • Residents aged 65-69 or totally disabled: Exemption of $60,000 from the assessed value of their homestead.
  • Residents aged 70-74: Exemption of $80,000 from the assessed value of their homestead.
  • Residents aged 75-79: Exemption of $100,000 from the assessed value of their homestead.
  • Residents aged 80 and older: Exemption of $200,000 from the assessed value of their homestead.

These exemptions will apply to taxable years 2028 through 2032 and will automatically expire on December 31, 2032.

Affected Parties

This legislation will primarily benefit:
- Senior citizens aged 65 and older residing in the City of Cartersville.
- Totally disabled residents of the city.

The bill is designed to alleviate financial pressures on these groups by reducing their property tax obligations related to educational funding.

Procedural Aspects

  • The bill requires a two-thirds majority vote in both the Georgia Senate and House of Representatives to become law.
  • A referendum will be held on November 3, 2026, to allow voters in the City of Cartersville independent school district to approve or reject the proposed changes.
  • If approved, the exemptions will take effect on January 1, 2028. If not approved, the bill will be automatically repealed.

Legislative Actions

  • May 14, 2025: Signed by the Governor; Act 350 becomes effective.
  • April 8, 2025: Sent to the Governor.
  • April 2, 2025: Favorably reported by the Senate Committee and passed by the Senate.
  • March 31, 2025: Favorably reported by the House Committee and passed by the House.

Related Bills

  • SB 1249: A companion bill that may address similar issues or provisions.

This summary provides an overview of House Bill 859, highlighting its purpose, key provisions, affected parties, and important procedural details.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.