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HB 787

Chickamauga, City of; ad valorem tax for municipal purposes; provide homestead exemption

2025-2026 Regular Session Introduced by Mike Cameron and 1 co-sponsor

House Bill 787 offers a $50,000 homestead tax exemption for Chickamauga residents aged 70+ to ease their tax burden, pending voter approval in November 2025.

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Bill Summary · HB 787

Summary of House Bill 787 (HB 787)

Title

Chickamauga, City of; ad valorem tax for municipal purposes; provide homestead exemption

Purpose and Intent

House Bill 787 aims to provide a homestead exemption from ad valorem taxes for municipal purposes in the City of Chickamauga. Specifically, it offers a $50,000 exemption on the assessed value of the homestead for residents aged 70 and older who have lived in the city for at least five years. This legislation is designed to alleviate the tax burden on senior citizens, promoting financial relief for long-term residents.

Key Provisions

  • Homestead Exemption:

    • Residents aged 70 or older who have lived in Chickamauga for at least five years are eligible for a $50,000 exemption on the assessed value of their homestead.
    • The exemption applies only to municipal ad valorem taxes and does not affect state or county taxes.

  • Eligibility Criteria:

    • Applicants must be 70 years of age or older and have resided in Chickamauga for a minimum of five years.
    • The exemption is also extended to unremarried surviving spouses aged 67 or older, provided they continue to occupy the home.

  • Application Process:

    • Eligible residents must file an application with the City of Chickamauga's governing authority or its designee.
    • The exemption will automatically renew each year as long as the resident continues to occupy the home.

  • Effective Date:

    • The exemption will apply to all taxable years beginning January 1, 2026, contingent upon voter approval.

  • Referendum Requirement:

    • The bill mandates a referendum to be held on the Tuesday after the first Monday in November 2025, allowing residents to vote on the approval of the exemption.

Impact

  • Affected Population:

    • Senior citizens aged 70 and older residing in Chickamauga, as well as their unremarried surviving spouses, will benefit from reduced municipal tax liabilities.

  • Financial Implications:

    • The exemption is expected to provide significant financial relief to eligible residents, potentially enhancing their quality of life and ability to remain in their homes.

Procedural Aspects

  • Legislative Journey:

    • Introduced on March 18, 2025, the bill passed through various legislative stages, including favorable reports from committees and votes in both the House and Senate.
    • The bill was signed by the Governor on May 13, 2025, and became effective on the same date.

  • Election Process:

    • The municipal election superintendent is responsible for conducting the referendum and ensuring compliance with the election laws. The costs associated with the election will be borne by the City of Chickamauga.

Conclusion

House Bill 787 represents a significant step toward providing financial relief for senior citizens in Chickamauga by offering a homestead exemption from municipal ad valorem taxes. The successful implementation of this bill hinges on voter approval in the upcoming referendum, scheduled for November 2025.

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

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