Chattooga County; ad valorem tax; county purposes; provide a homestead exemption

County tax relief for Chattooga seniors

The law creates a $70,000 exemption from a qualifying home's assessed value for Chattooga County taxes. Homeowners must be 70 or older by January 1 of the application year. Their prior-year federal adjusted gross income, including a spouse who lives in the home, must be $38,000 or less. The exemption covers county-purpose taxes, including county bond debt, but not state, school, or city taxes. Home value above the exemption remains taxable. This exemption replaces rather than adds to other county-purpose homestead exemptions. Residents or their agents must apply to the county tax commissioner and provide age, income, and other eligibility information. Recipients of the specified 2007 county exemption qualify automatically without a new application. Renewal is automatic while the residence remains their homestead, but recipients must report when they become ineligible. Relief begins January 1, 2027, only if more than half of votes cast approve it in the November 3, 2026 referendum. If voters reject it or the required election is not held, the exemption section is repealed 365 days after the election. The county pays election costs, and election officials must certify results to the Secretary of State. Courts can order compliance with the election requirements.