Bill
HB 842
House Bill 842 raises the homestead tax exemption for Whitfield County seniors 70+ from $250,000 to $325,000, pending voter approval in November 2025.
Bill Number: HB 842
Title: Whitfield County; ad valorem tax; revise homestead exemption amount
Status: Effective Date
Introduced: March 25, 2025
Classification: Bill
House Bill 842 aims to amend the existing homestead exemption for residents of Whitfield County who are 70 years of age or older. The bill seeks to increase the exemption amount from $250,000 to $325,000 of the appraised value of the homestead for ad valorem tax purposes. This change is intended to provide greater financial relief to senior residents by reducing their property tax burden.
Increased Exemption Amount:
The bill revises the homestead exemption for eligible residents from $250,000 to $325,000 of the appraised value of their homestead.
Applicability:
The new exemption amount will apply to all taxable years beginning on or after January 1, 2026.
Referendum Requirement:
The bill mandates a referendum to be held on the Tuesday following the first Monday in November 2025. Voters in Whitfield County will decide whether to approve the revised exemption amount.
Voting Process:
The ballot will include a clear question regarding the approval of the new exemption amount, allowing voters to choose "Yes" for approval or "No" for rejection.
Automatic Repeal Clause:
If the referendum does not pass or if the election is not conducted as specified, the bill will be automatically repealed one year after the election date.
Compliance and Judicial Remedies:
The bill includes provisions for compliance with constitutional requirements and outlines judicial remedies in case of failure to comply with the election process.
Senior Residents of Whitfield County:
The primary beneficiaries of this bill are residents aged 70 and older who own a homestead in Whitfield County. The increased exemption amount is designed to alleviate their financial responsibilities related to property taxes.
Whitfield County Election Officials:
The election superintendent will be responsible for conducting the referendum and ensuring compliance with the bill's provisions.
Legislative Process:
The bill was introduced on March 25, 2025, and underwent several readings and committee reports in both the House and Senate before being signed by the Governor on May 14, 2025.
Effective Date:
The bill became effective upon being signed by the Governor on May 14, 2025, but the new exemption amount will only take effect if approved by voters in the upcoming referendum.
House Bill 842 represents a significant change in the property tax landscape for senior residents of Whitfield County. By increasing the homestead exemption, the bill aims to provide essential financial relief, subject to voter approval in the upcoming election.
Compiled from official sources — confirm details with the bill’s official record.
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