PRIA Logo™
GeorgiaHB 13402025-2026 Regular SessionHouseWALLET

Hall County; ad valorem tax for educational purposes; homestead exemption; increase income cap

Sponsored By: David Clark (Republican), Brent Cox (Republican), Emory Dunahoo (Republican), Lee Hawkins (Republican), Soo Hong (Republican), Derrick McCollum (Republican)

Signed by Governor

Intragovernmental CoordinationState and Local Governmental OperationsLocal Bill

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Hall County seniors get school tax relief

The law requires majority voter approval in Hall County’s November 3, 2026 referendum before these changes begin January 1, 2027. Homeowners ages 66–69 get a school-tax exemption on the first $480,000 of assessed home value, equal to $1.2 million in appraised value. Homeowners age 70 or older get a full exemption from Hall County school district property taxes on their homestead. Ages are measured on January 1 of the first year claimed. Qualifying surviving spouses who have not remarried can receive the age-66 exemption at 66 and the full exemption at 65. They must keep living in the home and remain otherwise eligible. Residents already receiving a lower age-based exemption need no new application to move to the next tier. These exemptions cover only school taxes; value above the $480,000 limit remains taxable for school purposes. Hall County conducts and pays for the referendum and certifies its results. Without voter approval, or if the required election is not held, the changes do not start and the act is repealed 365 days after the election date.

Hall County expands disabled and senior exemptions

The law raises the income cap from $25,000 to $40,000 for Hall County’s school-tax exemption for disabled homeowners and those ages 62–65. Eligibility uses income from the previous tax year, including income of a spouse living in the home. Age is measured on January 1 of the first year claimed. The exemption removes $30,000 of assessed home value from school taxes; value above that amount remains taxable. Qualifying surviving spouses age 55 or older can receive this exemption while unmarried, living in the home, and meeting the income limit. These changes begin January 1, 2027, only with majority voter approval in the November 3, 2026 referendum. The exemption covers Hall County school district property taxes, not other property taxes.

Sponsors & Cosponsors

Sponsors

  • David Clark

    Republican • House

  • Brent Cox

    Republican • House

  • Emory Dunahoo

    Republican • House

  • Lee Hawkins

    Republican • House

  • Soo Hong

    Republican • House

  • Derrick McCollum

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 209 • No: 0

Senate vote • 3/18/2026

LOCAL CONSENT CALENDAR

Yes: 50 • No: 0 • Other: 4

House vote • 3/10/2026

Local Calendar

Yes: 159 • No: 0 • Other: 9

Actions Timeline

  1. House Date Signed by Governor

    5/12/2026House

  2. Act 662

    5/12/2026

  3. Effective Date

    5/12/2026

  4. House Sent to Governor

    4/6/2026House

  5. Senate Committee Favorably Reported

    3/18/2026Senate

  6. Senate Passed/Adopted

    3/18/2026Senate

  7. Senate Read and Referred

    3/12/2026Senate

  8. House Committee Favorably Reported

    3/10/2026House

  9. House Third Readers

    3/10/2026House

  10. House Passed/Adopted

    3/10/2026House

  11. House Second Readers

    2/19/2026House

  12. House First Readers

    2/18/2026House

  13. House Hopper

    2/17/2026House

Bill Text

  • HB 1340/AP* (v4)

    PDF

Related Bills

Back to State Legislation