Hall County; ad valorem tax for county purposes; provide homestead exemption

New tax relief for Hall County homeowners

The law creates a $10,000 exemption from a qualifying home's assessed value for Hall County property taxes for county purposes. It applies beginning January 1, 2027, only with approval from more than half of votes cast on the question. The required county election is November 3, 2026. Homeowners must live in Hall County and occupy a home that meets Georgia's homestead rules, covering no more than five connected acres. The exemption includes county taxes for bond debt and adds to other county-purpose homestead exemptions. Value above $10,000 remains taxable; state, school, and city taxes are unchanged. Residents generally must apply through the county tax commissioner, who provides forms. Residents who have applied for and qualify for the statewide homestead exemption by December 31, 2026, need no separate application. The exemption renews each year while eligibility continues, without another application. Recipients must notify the tax commissioner when they no longer qualify. Hall County pays for the election, and officials must publish notice for two weeks beforehand and certify results to the Secretary of State. Any voter can ask a court to enforce the election requirements, including rescheduling the election. Without voter approval or a properly conducted election, the exemption section is automatically repealed 365 calendar days after the election date.