Pike County; ad valorem tax; increase amount of homestead exemption for residents who are senior citizens

Pike County seniors get larger tax breaks

The law keeps the $15,000 exemption from assessed home value for Pike County homeowners age 65 or older. Larger exemptions require both the listed age and total years of county residence. Starting in tax year 2028, the exemption is $20,000 for homeowners age 70 or older with 5–9 residence years. Starting in 2031, it is $30,000 for those age 75 or older with 10–19 residence years. Starting in 2035, it is $50,000 for those age 80 or older with at least 20 residence years. Residence years need not be consecutive. These amounts reduce the value taxed for county purposes, not state taxes; actual savings depend on the tax rate. The law requires a county election on November 3, 2026. The changes take effect January 1, 2027, only if more than half of votes cast favor approval. Without approval, or without the election, the amendments are automatically repealed 365 days after the scheduled election date. Pike County pays election costs, publishes notice for two consecutive weeks, and certifies results to Georgia’s Secretary of State. Courts must order relief, including an election on the required or next available special-election date, when election officials fail their duties.