Heard County; ad valorem tax for educational purposes; provide homestead exemption

School tax relief for Heard County seniors

The law creates a Heard County school property tax exemption for tax years starting January 1, 2027, subject to voter approval. You must live in the school district and occupy the home as your homestead. You must be at least 70 by January 1 of the year you first apply. The exemption covers your home's full assessed value for district education taxes, including school bond interest and repayment. Other state and local taxes remain unchanged, and the exemption adds to other school homestead exemptions. You or an agent must apply to the county tax commissioner and provide age and other eligibility information. It renews automatically while you continue to occupy the homestead; you must notify the commissioner when eligibility ends. The law requires an approval election on the Tuesday after the first Monday in November, with two consecutive weeks of public notice. More than half of votes cast must approve the exemption for it to take effect. Without approval or a properly conducted election, the exemption does not take effect and is repealed 365 days after the election date. Heard County pays election costs, and results must be certified to Georgia's secretary of state. Any voter can seek a court order compelling the election if the election superintendent fails to comply.