Chattooga County; school district ad valorem tax; homestead exemption; increase income cap

Bigger school tax break for Chattooga seniors

The law expands the school tax break for Chattooga County School District homeowners age 70 or older. It raises the income cap from $20,000 to $38,000, using the homeowner’s and spouse’s combined prior-year federal adjusted gross income. The current $40,000 exemption rises to $41,150 of assessed home value in 2027 and $55,000 starting in 2028. This applies only to school taxes for education; assessed value above the exemption remains taxable. The changes start January 1, 2027, only with approval from more than half of votes cast in the November 3, 2026 referendum. If approval fails or the election is not held, the changes never take effect and the act automatically repeals 365 days after the scheduled election. Chattooga County pays election costs, and the election superintendent must certify results to the Secretary of State. Courts can order the superintendent to carry out the required election duties.