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HB 771

Cherokee County; school district ad valorem tax; extend homestead exemption

2025-2026 Regular Session Introduced by John Carson and 5 co-sponsors

House Bill 771 extends homestead tax exemptions to surviving spouses of seniors and disabled residents in Cherokee County, easing their financial burden.

Effective Date
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Bill Summary · HB 771

Summary of House Bill 771

Bill Number: HB 771
Title: Cherokee County; school district ad valorem tax; extend homestead exemption
Status: Effective Date
Introduced: January 17, 2025
Effective Date: May 14, 2025

Purpose and Intent

House Bill 771 aims to amend existing legislation regarding homestead exemptions from ad valorem taxes for educational purposes within the Cherokee County School District. The bill specifically seeks to extend the homestead exemption to surviving spouses of eligible residents, eliminating the previous five-year residency requirement for this group. This change is intended to provide financial relief to senior citizens and disabled residents, as well as their surviving spouses, thereby supporting the economic well-being of these individuals.

Key Provisions

  1. Homestead Exemption Expansion:

    • The bill amends the existing homestead exemption law, originally approved on March 10, 1988, to include surviving spouses of individuals who were previously granted the exemption.
    • Surviving spouses will be eligible for the exemption without needing to meet the five-year residency requirement.

  2. Eligibility Criteria:

    • The exemption applies to residents of the Cherokee County School District who:
      • Are 62 years of age or older, or
      • Are disabled.
    • Eligible individuals must have an annual income not exceeding $16,000.

  3. Grandfathering Clause:

    • Residents who were previously granted a homestead exemption under the prior law will continue to receive the exemption without the five-year requirement for each year they qualify as senior citizens or disabled.

  4. Referendum Requirement:

    • The bill stipulates that the changes will not take effect unless approved by a two-thirds majority vote in both the Georgia House of Representatives and Senate.
    • A referendum will be held to allow voters in the Cherokee County School District to approve or reject the Act. This election must occur no later than the November 2026 general election.

  5. Automatic Repeal Clause:

    • If the Act is not approved by voters or if the election is not conducted as specified, the Act will be automatically repealed on July 1, 2027.

Impact

  • Affected Population:

    • The bill primarily impacts senior citizens and disabled residents of the Cherokee County School District, as well as their surviving spouses. It aims to provide them with significant tax relief by exempting them from ad valorem taxes on their homesteads.

  • Financial Implications:

    • By extending the homestead exemption, the bill is expected to alleviate financial burdens on eligible residents, potentially enhancing their quality of life.

Procedural Timeline

  • January 17, 2025: Bill introduced.
  • March 13, 2025: Bill entered the House Hopper.
  • March 25, 2025: Bill passed in the House.
  • March 28, 2025: Bill passed in the Senate.
  • May 14, 2025: Bill signed by the Governor and became effective.

Conclusion

House Bill 771 represents a significant legislative effort to support vulnerable populations in Cherokee County by extending tax relief measures. The successful implementation of this bill hinges on voter approval in the upcoming referendum, which will determine its long-term viability and impact on the community.

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

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