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

Higher school-tax income cap for Pickens homeowners

The law raises the income cap for Pickens County’s full school property tax exemption from $25,000 to $40,000. The exemption covers the home’s full value for qualifying seniors and residents with disabilities. The cap counts the resident’s income plus income of all family members living in the home during the prior taxable year. The higher cap starts January 1, 2027, only if more than half the votes cast approve it on November 3, 2026. Without voter approval, the higher cap does not take effect, and the act is repealed 365 days after the election. Pickens County pays election costs, and officials must publish notice weekly for two weeks before the election. The election superintendent must certify the result to Georgia’s Secretary of State. A qualified voter can ask a court to order compliance if the election official fails to act.