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HB 844

Whitfield County; School District ad valorem tax; revise homestead exemption amount

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

House Bill 844 raises the homestead tax exemption for seniors 70+ in Whitfield County from $150,000 to $325,000, pending voter approval in November 2025.

Effective Date
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WeVote Research Nonpartisan
Bill Summary · HB 844

Summary of House Bill 844

Bill Information

  • Bill Number: HB 844
  • Title: Whitfield County; School District ad valorem tax; revise homestead exemption amount
  • Status: Effective Date
  • Introduced: January 21, 2025
  • Classification: Bill

Purpose and Intent

House Bill 844 aims to amend existing legislation regarding the homestead exemption from ad valorem taxes for educational purposes within the Whitfield County School District. The primary intent of the bill is to increase the exemption amount for senior citizens aged 70 and over, thereby providing them with greater financial relief from property taxes.

Key Provisions

  • Increased Exemption Amount: The bill revises the homestead exemption from $150,000 to $325,000 of the appraised value of the homestead for eligible senior citizens.
  • Effective Date: The new exemption amount will apply to taxable years beginning on or after January 1, 2026.
  • Referendum Requirement: The bill mandates that the exemption change must be approved by a referendum. The election will be held on the Tuesday following the first Monday in November 2025.
  • Voting Process: Voters will decide whether to approve the increase in exemption amount. A simple majority is required for the bill to take effect.
  • Automatic Repeal: If the referendum does not pass, the bill will be automatically repealed one year after the election date.

Affected Parties

  • Senior Citizens: Residents of the Whitfield County School District who are 70 years of age or older will benefit from the increased exemption, potentially reducing their tax burden significantly.
  • Whitfield County School District: The school district will need to adjust its tax revenue projections based on the potential loss of revenue from the increased exemption.

Procedural Aspects

  • Legislative Journey: The bill was introduced on January 21, 2025, and passed through various legislative stages, including committee reviews and votes in both the House and Senate.
  • Governor's Approval: The bill was signed by the Governor on May 14, 2025, and became Act 345 on the same day, marking its official enactment.
  • Compliance with Constitutional Requirements: The bill includes provisions to ensure compliance with the Georgia Constitution, requiring a two-thirds majority vote in both legislative chambers for it to become law.

Conclusion

House Bill 844 represents a significant change in property tax relief for senior citizens in the Whitfield County School District. By increasing the homestead exemption, the bill aims to alleviate financial pressures on older residents, contingent upon voter approval in the upcoming referendum.

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

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