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HB 843

Dalton, City of; ad valorem tax for municipal purposes; increase homestead exemption

2025-2026 Regular Session Introduced by Kasey Carpenter and 2 co-sponsors

House Bill 843 increases the homestead exemption for Dalton seniors 70+ from $150,000 to $325,000, providing significant tax relief pending voter approval.

Effective Date
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Bill Summary · HB 843

Summary of House Bill 843

Bill Information

  • Bill Number: HB 843
  • Title: Dalton, City of; ad valorem tax for municipal purposes; increase homestead exemption
  • Status: Effective Date
  • Introduced: March 25, 2025
  • Sponsors: Representatives Kasey Carpenter (4th), Ridley (6th), and Tarvin (2nd)

Purpose and Intent

House Bill 843 aims to amend existing legislation regarding homestead exemptions for residents of Dalton, Georgia, who are 70 years of age or older. The primary intent of the bill is to increase the homestead exemption amount from $150,000 to $325,000 of the assessed value of the homestead for eligible senior citizens. This change is designed to provide greater financial relief to senior residents by reducing their property tax burden.

Key Provisions

  • Increased Homestead Exemption:

    • The bill raises the homestead exemption for seniors aged 70 and over from $150,000 to $325,000 of the assessed value of their homestead.
    • Property value exceeding the exempted amount will still be subject to taxation.

  • Grandfathering Provisions:

    • The bill includes revisions to provisions that allow certain residents to maintain their exemptions under specific conditions.

  • Referendum Requirement:

    • The bill mandates a referendum to be held for residents of Dalton to approve or reject the increased exemption. This election must occur no later than the November 2026 general election.

  • Election Procedures:

    • The municipal election superintendent is responsible for conducting the election and must publish the election details in the official organ of Whitfield County for two weeks prior to the election.
    • The ballot will present a clear choice for voters: to approve or reject the increased exemption.

  • Effective Date:

    • If approved by voters, the new exemption will take effect on January 1, 2027. If not approved, the bill will be automatically repealed one year after the election date.

Impact

  • Affected Population:

    • The bill primarily affects senior citizens aged 70 and over residing in the City of Dalton, providing them with significant tax relief.

  • Financial Implications:

    • The increase in the homestead exemption could lead to reduced municipal tax revenues, impacting local government funding and services.

  • Compliance and Judicial Remedies:

    • The bill includes provisions for compliance with constitutional requirements and outlines judicial remedies in case of non-compliance by election officials.

Procedural Aspects

  • Voting Requirement:

    • The bill requires a two-thirds majority vote in both the Georgia House of Representatives and Senate to become law.

  • Legislative Timeline:

    • The bill was signed by the Governor on May 14, 2025, and became effective on the same date.

Conclusion

House Bill 843 represents a significant change in property tax policy for senior citizens in Dalton, Georgia. By increasing the homestead exemption, the bill aims to alleviate financial pressures on older residents, pending voter approval in the upcoming referendum.

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

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