Gainesville, City of; school district ad valorem tax; provide homestead exemption

School tax relief for Gainesville homeowners

The law creates a homestead tax exemption for qualifying homeowners in the City of Gainesville independent school district. It exempts the first $10,000 of assessed home value from district school taxes, including interest and bond-related taxes. Value above $10,000 remains taxable, and this exemption adds to other applicable homestead exemptions. It does not change state taxes, county taxes, city taxes, or county school district taxes. You or your agent must apply to the city or its designee using city-provided forms. After approval, no annual application is needed while you continue living in the home as your homestead. You must notify the city or its designee when you no longer qualify. The exemption starts with tax years beginning January 1, 2027, only with approval from more than half of referendum votes cast. The city must hold that vote on November 3, 2026, and pay the election costs. Two weekly notices must appear in Hall County’s official newspaper before the election. The election superintendent must certify the result to Georgia’s Secretary of State; a court order can enforce these duties. Without voter approval, or without the required election, the exemption section is automatically repealed 365 calendar days after the election date.